as an option
Sub ertert()
Dim x, y(), i&, j&, k&
x = Range("A2").CurrentRegion.Value
ReDim y(1 To UBound(x), 1 To 2): j = 1
y(1, 1) = "Party Number 2": y(1, 2) = "(Party Number 2) - (Party Number)"
With CreateObject("Scripting.Dictionary")
.CompareMode = 1
For i = 2 To UBound(x)
If Len(x(i, 1)) Then .Item(x(i, 1)) = i
Next i
For i = 2 To UBound(x)
If .Exists(x(i, 2)) Then
y(.Item(x(i, 2)), 1) = x(i, 2)
Else
j = j + 1: y(j, 2) = x(i, 2)
End If
Next i
End With
[f1:g1].Resize(i - 1).Value = y
End Sub
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