Thank you for your post! I am new to the site- is there a way to acknowledge your help to give you credit, etc.?
I found that the following worked better for my purposes:
Sub Beautify()
Dim R As Range, Idx As Long
Set R = Selection
Idx = 1
Do While Idx < R.Rows.Count ' count dynamically changes as we delete rows
If R(Idx + 1, 1) = "" Then ' found a break line looking 1 down
R(Idx, 3) = R(Idx, 3) & " , " & R(Idx + 1, 3) ' append to current
R(Idx + 1, 1).EntireRow.Delete ' delete following but do not count up Idx
Else
Idx = Idx + 1 ' this one is clean, advance
End If
Loop
End Sub
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