I have the following 200 or so records. I'm trying to combine the 4 rows --
A1:D1 then A2:D2 and A3:D3 finally A4-- into 1 row - A1:M1. Here is a sample:


A B
C D
1 Ships Wallace 7945
Fenron St Listville
2 CO 80003-2531 5149277418 50 - 54
3 $60,000 - $69,999 M Confirmed Owner $200,000 -
$249,999
4 12

Every 4 rows a new record begins. What is the most efficient way to do this?