I've used Boggs Tools & File Sharpening for many years.
They do an excellent job, very inexpensivly and are a quick turn around.

The end results are amazing. Even those files you send in that they consider less than acceptable after sharpening (and cost you nothing) are still sharp and usable.
Those 'rejects' are returned with the tang colored in a red dye.

They resharpen drill bits, mill cutters ect also.

Wrap up the files by rolling them up in newspaper so they don't touch each other. Put a note in with the number of pieces and contact info. Pack securely in a USPO flat rate box.
They usually call and let you know the cost.
Sometimes they just ship w/a bill after you've done business with them a time or two.

https://boggstool.com/
Go to the 'Divisions' section and click on 'File Division'
In there is gives some of the prices for various shapes and lengths of files for both sharpening and for buying new (they sell new files also)

I've tried the acid sharpening process before,,this is like getting a new file back.