Sub p3()

Dim i As Integer
Dim txt, t As String

i = 1

Do While ActiveSheet.Cells(i, 1) <> “”

txt = ActiveSheet.Cells(i, 1)
t = InStrRev(txt, “, “)

ActiveSheet.Cells(i, 2) = Trim(Right(txt, Len(txt) – t))

ActiveSheet.Cells(i, 3) = Split(txt, “,”)
i = i + 1
Loop
End Sub