Since you know you only want XLS and XLSX files, add a where clause to ensure you only get those extensions:
var vAmeriFile = vAmeriDirectory.GetFiles()
.Where(f => f.Extension.Equals(".xls", StringComparison.InvariantCultureIgnoreCase)
|| f.Extension.Equals(".xlsx", StringComparison.InvariantCultureIgnoreCase))
.OrderByDescending(f => f.LastWriteTime).First();
Linebreaks added for readability. Note that if there aren't any Excel files in the directory, First() will throw an error. You may want to use FirstOrDefault() instead, which would return null.