What is the purpose of the `with` statement when working with files in Python?

The purpose of the with statement when working with files in Python is to ensure that the file is properly closed after its block of code, or the suite, finishes executing. This statement helps manage resources systematically and automatically handles the closing of a file, even if an error occurs during the process.

Using with creates a context manager, which wraps the code that operates on the file, guaranteeing clean-up actions when the block of code is exited, whether by normal completion or due to exceptions. This way, it helps prevent resource leaks that can occur if files are not closed properly, contributing to more robust and maintainable code.

The other options do have relevance to file operations but do not capture the specific and critical role of the with statement in resource management. The first option focuses on writing data, while the last one addresses reading data. The option about opening multiple files may sound relevant but does not relate directly to the core functionality and purpose of using with. The clarity and efficiency gained from utilizing with in file management is what makes it particularly important in Python programming.