This file is nowhere close to the example file. It would take quite a while to create a process to map the data to the cells you want from this file.
Given the large number of lines without comma separated data (should it be ignored?)

As stated, the code supplied is for your example you supplied.
If you want the lines w/o actual data, use an if statement that checks for comma and if there is one then parse the line and write it to the sheet.