Merging cells which are spaced out in different lines

Hi,

I am trying to merge the "Comments" column in the attached picture. I want to make the spreadsheet compact.
However, the "Comments" column is split into individual rows, whereas the rest of the columns are merged cells.

Any ideas?

Thanks in advance.

Can you send a short sample of your data, this will help to prepare the macro

Hi,

I have attached my file.
Thanks in advance!!

The code wont work because I import an HTML file but thats the final product.

See how next code can help

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