I can't see you doing it with one formula, but I do have two options for you:
Option 1: Since your data is in A2:A360, in B2 put this formula: =IF(A2="","",A2) . Then in B3 put this formula and fill down to B360: =IF(AND(B2="",A3=""),"",IF(B2="",A3,IF(AND(B2<>"",A3=""),B2,B2&","&A3)))
Cell B360 will have all non-blank values concatenated, and separated by a comma. Adjust the formula if you don't need a comma to separate entries.
Option 2 is using a macro:
This will also join all of your data and separate it with commas, and then put it into cell C1.
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