The workbook, sparse as it is, isn't laid out in a way that would be useful for a mailmerge of any kind; the data presently in the workbook would need to be transposed. The letter also refers to a list, but there's no provision for that in the workbook. In any event, you don't need a macro to break any links; Ctrl-A (to select the entire document) or just selecting the affected range, followed by Ctrl-Shift-F9 will do so.

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Cheers,
Paul Edstein
[Fmr MS MVP - Word]