here are the pertinent lines of code in that file
.486 ; create 32 bit code
.model flat, stdcall ; 32 bit memory model
option casemap :none ; case sensitive
; include files
; ~~~~~~~~~~~~~
include \masm32\include\windows.inc ; main windows include file
include \masm32\include\masm32.inc ; masm32 library include
; -------------------------
; Windows API include files
; -------------------------
include \masm32\include\gdi32.inc
include \masm32\include\user32.inc
include \masm32\include\kernel32.inc
include \masm32\include\Comctl32.inc
include \masm32\include\comdlg32.inc
include \masm32\include\shell32.inc
include \masm32\include\oleaut32.inc
include \masm32\include\ole32.inc
include \masm32\include\msvcrt.inc
include \masm32\include\dialogs.inc ; macro file for dialogs
include \masm32\macros\macros.asm ; masm32 macro file
; libraries
; ~~~~~~~~~
includelib \masm32\lib\masm32.lib ; masm32 static library
; ------------------------------------------
; import libraries for Windows API functions
; ------------------------------------------
includelib \masm32\lib\gdi32.lib
includelib \masm32\lib\user32.lib
includelib \masm32\lib\kernel32.lib
includelib \masm32\lib\Comctl32.lib
includelib \masm32\lib\comdlg32.lib
includelib \masm32\lib\shell32.lib
includelib \masm32\lib\oleaut32.lib
includelib \masm32\lib\ole32.lib
includelib \masm32\lib\msvcrt.lib