Hi everyone! Need help ASAP!

I have a simple spreadsheet that looks like this:

Origin State Dest State Company
AL AL A
AL AR A
AL AZ B
AZ AL A
AZ AR C

....and so on. Basically, the first 2 columns have all states/provinces and
column 3 has the company we use. I need to create one matrix with all
states/provinces in Row 1 and in Column 1, and all the cells in between are
populated with the company. (I hope this makes sense).

How can I do this? Please help, I have to get this published TODAY!