I have created a spreadsheet with macro which concatenates the data which in first column with 'comma' character. This would be done for all the data which is there in first column and the concatenated result is given in cell E5.
Now, the macro should identify first set of 24 records in first column, concatenate with 'comma' character and the results should display in cell E5. Next 24 records results should display in cell E6. This should happen till all the records are done which is in first column.
I have attached the file for your reference. Kindly review and advise