Returning the headers of all columns with a matching value

MA	IN	RI
val1	val1	val1
val2	val3	val2
	val4

Goal: To go through a list of table values, and list all the headers whose column contains the value, preferably as a comma-separated list

Desired result example:

val1	MA, IN, RI
val2	MA, RI
val3	IN
val4

Note that the table potentially has blanks, and a given value can appear on different rows within two different columns. I have a list of the values in the table, was hoping for a formula I can plug into the column next to that list.

Been banging around with INDEX/MATCH functions for a couple hours with no luck, best I can do so far is get the column header of the first match

This formula gets close, but the data is organized differently there, and my brain isn't wrinkly enough to handle the difference: https://exceljet.net/formula/multipl...separated-list

kvsrinivasamurthy, thank you so much for the macro and example file. I was able to use your function successfully and save quite a bit of time. Appreciate you