I have 2 columns of about 100 records.

First record is a vendor name, second record is either
I,II, or III. All vendor names are unique.

Out of this data I would like to build three columns. One
for "I" one for "II" and the last for "III". Of course
under these header would be the vendors names.

I was able to do it but I have three columns with blank
rows scattered all over.

I would appreciate any help or hint.

Thanks in advance