Proceed Data and save in different files

I've been so frustrated at work working with some many worksheets!! All of my colleagues and I really need experts to help.

Below is the worksheet similar to what we used to proceed

Company Name | Model # | Comments |
ABC | 1234 | Good |
DFG | 3245 | Bad |
IUR | 8950 | Moderate |
ABC | 2435 | Bad |
IUR | 2432 | Moderate |
.
.
.
(could be >100 entries under 20 companies)

We need to group the above data by company, copy it into a new file, and send it to respective company...

Any macro can serve this purpose? Save .xls to a location named by company name will be perfect as we'll send the files by mail merge to email with attachment.

In addition, the headers need to be included in the new files too...

It could be done in different approach/logic as long as I can get the things done...

MILLIONS THANKS TO YOU!