Hi Kannon,
Try the following macro:
Code:
Sub Reformat()
Application.ScreenUpdating = False
Dim i As Long, j As Long
With ActiveSheet
.Cells.UnMerge
For i = 1 To .Cells.SpecialCells(xlCellTypeLastCell).Row
If .Cells(i, 1).Value <> "" Then
j = i
Else
If Trim(.Cells(j, 3).Value) <> "" Then
.Cells(j, 3).Value = .Cells(j, 3).Value & Chr(10) & .Cells(i, 3).Value
.Cells(i, 3).Value = ""
End If
End If
Next
For i = .Cells.SpecialCells(xlCellTypeLastCell).Row To 1 Step -1
If .Cells(i, 1).Value = "" Then .Cells(i, 1).EntireRow.Delete
Next
End With
Application.ScreenUpdating = True
End Sub