Maybe:
Sub soli004yy()
Dim rcell As Range
Range("A2:A" & Range("A" & Rows.count).End(3)(1).Row).Select
Selection.TextToColumns Destination:=Range("A2"), DataType:=xlDelimited, _
TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=True, Tab:=True, _
Semicolon:=False, Comma:=False, Space:=True, Other:=False, FieldInfo _
:=Array(Array(1, 1), Array(2, 1), Array(3, 1)), TrailingMinusNumbers:=True
For Each rcell In Range("B2:B" & Range("A" & Rows.count).End(3)(1).Row)
If Len(rcell) > 3 Then
rcell.offset(, -1).Value = rcell.offset(, -1).Value & rcell.Value
rcell.offset(, 1).Cut rcell
End If
Next rcell
For Each rcell In Range("B2:B" & Range("A" & Rows.count).End(3)(1).Row)
If Not IsNumeric(rcell) Then
rcell.offset(, 1).Value = Right(rcell, 1)
rcell.Value = Left(rcell, Len(rcell) - 1)
End If
Next rcell
End Sub
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