I was able to make the work based on your latest post. Thanks for the
work, and by the way your solution is very interesting.

However, I still have the challenge that I have over 1,000 rows of
data to process, and the data is in both a csv format and in an xls
format. We get the data from a report writer that outputs the data
into a 4 cell report. Or more correctly, the report writer outputs
any report into an xls file with each row made up of 1 cell per field
on the report. (And by the way, I have checked to see if the report
writer can break down the multi-valued company code field for us. It
can not.)

In other words, the original data I need to convert is in an xls with
4 columns of data, the company codes being in the 4th column.

Your solution assumes one line of data that is in one cell. Is there
a way to make the macro work against a 4 cell row of data instead of a
1 cell row?

As an aside, I did convert my 4 column xls into a one column file. I
did this by saving the 4 column xls to a csv, and then bringing it
back in as a fixed length text file. I was able to get all 4 columns
into one column. So if I had to, I could convert the data into a one
column report for processing.

And how would I apply it against 1000 rows of data?

Again thanks for your help.