There is no hard limit here [1]. In terms of soft limits:
If you create too many files in the Documents directory (and we’re talking tens, if not hundreds, of thousands) working with that directory will slow down.
If you use too much space, you’ll eventually run the user out of disk space.
Share and Enjoy
—
Quinn “The Eskimo!”
Apple Developer Relations, Developer Technical Support, Core OS/Hardware
let myEmail = "eskimo" + "1" + "@apple.com"
ps DTS is closed 21 Dec through 1 Jan.
[1] Well, technically, there are 64-bit limits on both file count and file size, but you’ll hit the soft limits way before you hit the 64-bit limit.