help on simple makefile

[address@hidden]

Hi there!! i have  some files .txt and I want to trasform all using a python 
script to another output on new directory:

SCRIPT=~/Desktop/python_script.py
RDIR=.
RFILES:=$(wildcard $(RDIR)/*.txt)
.PHONY: clean all


prepare: 
    mkdir RESHAPE2 ;\
    for d in $(RFILES);\
        do \
        echo $(SCRIPT) -i  $$d -o RESHAPE2/%.xls  ;done

mitico: $(RFILES)
    @ echo $^|sed 's/.txt/.xls/g'
listfiles:
    (ls -ltr RESHAPE2/)

    
clean:
    rm -rf RESHAPE2/*.xls



Could you please help me on translate on working  example.

What I want to obtain is  execute the python script on file present on my 
folder and output on RESHAPE2.
thanks in advance for any help