こんな感じになると思います｡

targetFolderName = "D:\test\hoge"  ' ※ hoge ﾌｫﾙﾀﾞのﾊﾟｽ

Set fs = WScript.CreateObject("Scripting.FileSystemObject")
Set targetFolder = fs.getFolder(targetFolderName)

Set parentFolder = targetFolder.ParentFolder
Set output = fs.CreateTextFile(parentFolder.Path & "\list.html", True)
output.WriteLine "<table>"

odd = True
For Each folder In targetFolder.SubFolders
 For Each f In folder.Files
 If f.Name = "a.html" Then
 If odd Then
 output.Write "<tr><td>http://" & targetFolder.Name & "/" & folder.Name & "/" & f.Name & "</td>"
 odd = False
 Else
 output.WriteLine "<td>http://" & targetFolder.Name & "/" & folder.Name & "/" & f.Name & "</td></tr>"
 odd = True
 End If
 End If
 Next
Next

output.WriteLine "</table>"
output.Close