Darrell LaRue
As the late great John Lederer said on the Oldtools List:

"Personally I only use prime first growth winter hardened range fed
american hardwood for my file handles."

That's right folks, snip off a bit of tree branch, drill a hole in it, and jam the file in. Done and working.
A contrary opinion here, I suppose, but valid enough for those who just putter in the shop.

Darrell