some simple help

[Billy N. Patton]

I have a directory of Cadence cells, all beginning with RULE_*
Under each of the RULE directories lies layout/layout.cdb
I have another directory that contains gds files that were conversions of the 
layout.cdb files.
I'm in eed of a makefile what will match the 2 and do a conversion when needed.
Here is what I have tried so far.
__BEGIN__
TECHNOLOGY      := c014
PROCESS         := C014.M
DROP_ZONE       := /data/phy_ver10/DROP_ZONE/${TECHNOLOGY}/${PROCESS}/drc
CADENCEDB       := 
/data/phy_ver10/regressionData/${TECHNOLOGY}/${PROCESS}/REGRESSION
FILES           := ${wildcard ${CADENCEDB}/RULE_*}

all : files

files  : ${addsuffix /layout/layout.cdb,${FILES}}

${CADENCEDB}/%/layout/layout.cdb : ${DROP_ZONE}/%.gds

${DROP_ZONE}/%.gds :
  echo "1"


__END__

When I execute this I get :
make: execvp: /bin/sh: Argument list too long
make: *** [first] Error 127