Hi Ron,

Thanks for your help on this.
Due to organization policy, I have to avoid using scripting or macro.

I was hoping some kind of Excel formula could help in this.
I guess, this may be tough.

Another major constraint I have is that the list of items are not fixed.
I have thought of using text CONCATENATE formula but the dynamic of the data makes it challenging to formulate one that can be dynamically used.

Thanks again for your help in this.