SQL & PL/SQL

I'm trying to create an external table to read records from a csv file but seeing below error. What am I missing?

CREATE OR REPLACE DIRECTORY ext_dir_vpolasa AS 'C:\Users\vpolasa\Documents';

SELECT * 
  FROM all_tab_privs 
 WHERE table_name = 'EXT_DIR_VPOLASA';
 
 GRANTOR GRANTEE  TABLE_SCHEMA TABLE_NAME PRIVILEGE GRANTABLE HIERARCHY COMMON TYPE INHERITED
 SYS	MYSCHEMA	SYS	EXT_DIR_VPOLASA	EXECUTE	YES	NO	NO	DIRECTORY	NO
 SYS	MYSCHEMA    SYS	EXT_DIR_VPOLASA	READ	YES	NO	NO	DIRECTORY	NO
 SYS	MYSCHEMA    SYS	EXT_DIR_VPOLASA	WRITE	YES	NO	NO	DIRECTORY	NO
 
 CREATE TABLE test_ext_vpolasa
 (
    last_name VARCHAR2(100)
 )
 ORGANIZATION EXTERNAL
 (
     TYPE oracle_loader
     DEFAULT DIRECTORY ext_dir_vpolasa
     ACCESS PARAMETERS 
     (
         RECORDS DELIMITED BY NEWLINE
         BADFILE ext_dir_vpolasa:'ext_test.bad'
         LOGFILE ext_dir_vpolasa:'ext_test.log'
         FIELDS TERMINATED BY ','
         MISSING FIELD VALUES ARE NULL
         ( 
            last_name
         )
     )
     LOCATION (ext_dir_vpolasa:'ext_test.csv')
 )REJECT LIMIT UNLIMITED

 SELECT * FROM test_ext_vpolasa;
 
 ORA-29913: error in executing ODCIEXTTABLEOPEN callout
ORA-29400: data cartridge error
KUP-04040: file ext_test.csv in EXT_DIR_VPOLASA not found
29913. 00000 -  "error in executing %s callout"
*Cause:    The execution of the specified callout caused an error.
*Action:   Examine the error messages take appropriate action.

Content of ext_test.csv:

LAST_NAME 
BILL 
WILLIAMS 
HUGHES 

Working on 19c Production, Windows 10