Для записи, вот макрос, который работал
Sub Delimit()
rownum = 3 'update to the correct starting row
outputRow = 1 'starting row for the output table
lastrow = Cells(Rows.Count, "B").End(xlUp).Row
While rownum <= lastrow
SKU = Cells(rownum, "A")
delimited = Cells(rownum, "B")
rownum = rownum + 1
While (Cells(rownum, "A") = SKU Or Len(Cells(rownum, "A")) = 0) And rownum <= lastrow
delimited = delimited & "," & Cells(rownum, "B")
rownum = rownum + 1
Wend
Cells(outputRow, "D") = SKU 'change "D" to appropriate output column
Cells(outputRow, "E") = delimited 'change "E" to appropriate output column
outputRow = outputRow + 1
Wend
End Sub