Sub join_csv_snb_txt()
  c00="E:\"
  c01= Dir(c00 & "*.csv")

  Do Until c01 = ""
   Open c00  & c01 For Input As #1
    c02=input(LOF(1), #1)
   Close #
   c03=c03 & vbcr & join(filter(split(join(split(c02,vbcrlf),replace(split(c02,vbcrlf)(0),"#","") & vbcr),vbcr),"#",false),vbcr)
   c01 = Dir
  Loop
  sq=split(c03,vbcr)
 
  sheets(1).cells(1).resize(ubound(sq)+1)=application.transpose(sq)        
End Sub