Hi - as hemesh says, this sort of thing is a bit complicated with formulas, although depending what you want to do with the end results you may be able to do it if you ignore the step of concatenating with commas.
You could try getting morefunc and using the mconcat function but it tends to be a simple task in VBA, for example:
would transform your example into comma separated lists, press alt+f11 to open the vba editor, click insert->module, then copy the code into the module window and run (F5 whilst the cursor is between the sub and end sub lines)
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