I have looked through the threads and I have been unsuccessful in adapting
the formulas for my needs. Here is my request:

I am attempting to return mutiple matching values based on matching values.

Here is a sample set below. The duplicates are intentional because one ID #
can be in two locations and two locations will have multiple ID #s:

ID # Location 2nd ID Find Matching Location:
105802 03973 105802
111186 03205 111186
116384 03258 116384
118581 03952 118581
134777 02580 119582
135246 03198 134777
135246 03258 135246
135246 02834 138106

Let's assume that the ID # are in column B1:B9 (all columns include a
header), Locations are in column C1:C9, and the IDs' to be matched are in
column L1:L9. The ID #s in column L are not duplicated because the goal is
to match up all Locations with each ID # either by comma separated values or
otherwise.

What I'd like it to look like at the end is:

Matching Location
03973
03205
03258
03952
N/A
02580
03198,03258,02834

Please let me know if you require further information.

Thank you,