Hi

This assumes that your data will be setup as it is in columns A:D in your example file, and will give you a result in columns A:D that matches your example file M:P

Sub aaa()
'complete dates for existing items
  holder = Range("A3")
  For i = 4 To Cells(Rows.Count, "B").End(xlUp).Row
    If Cells(i, "B").Value = Cells(i - 1, "B").Value Then
      Cells(i, "A") = holder
    Else
      holder = Cells(i, "A")
    End If
  Next i
'remove rows where date blank
  For i = Cells(Rows.Count, "B").End(xlUp).Row To 3 Step -1
    If IsEmpty(Cells(i, 1)) Then Cells(i, 1).EntireRow.Delete
  
  Next i
  
End Sub

rylo