How to find C vs dep files?

find . -name "Make" -type d | while read directory
do
(
    cd $directory/..
    echo "Checking: $directory"

    export fileCounter=0
    find . -name "*.C" | while read filename
    do
        export fileCounter=$(expr $fileCounter + 1)

        grep -e "\$(LIB_SRC)/.*/lnInclude" Make/options | \
            sed -e "s=.*\(/.*/lnInclude\).*=\$\(WM_PROJECT_DIR\)/src\1=g" | \
            while read line
        do
            depfile=$(wdep $filename)

            if [ -e "$depfile" ]
            then
                grep -q "$line"  || echo "   Suspect: $line"
            fi

        done

        echo $fileCounter
    done
)
done