I have the following folder structu

/Folder01/Subfolder01
/Folder01/Subfolder02
/Folder02/Subfolder01
/Folder02/Subfolder02

list_folders.xls should be in the ROOT

I want the makro to read the foldernames in Column A, and as a result
i would like to see the Subfolder Names in Column B (Seperated by
comma)
Btw. Subfolders deeper than that can be ignored - so its basically
about the subfolders on "level 2".

So with the above folder structure, having filled in A1&A2 before, it
should look like this:

A1="Folder01" B1="Subfolder01,Subfolder02"
A2="Folder02" B2="Subfolder02,Subfolder02"

Can anyone solve this?
It seems quite tricky...