Something like this in the Worksheet code
Sub test()
Application.DisplayAlerts = False
Application.ScreenUpdating = False
For c = 3 To 55 Step 2
If Cells(4, c) Like "Tutor*" Then
For r = 5 To 35
v2 = Trim(Cells(r, c + 1).Value)
v1 = Trim(Cells(r, c).Value)
v1 = v1 & IIf(Len(v2) And Len(v1), "+", "")
With Range(Cells(r, c).Address & ":" & Cells(r, c + 1).Address)
.Merge
.HorizontalAlignment = xlCenter
.VerticalAlignment = xlCenter
End With
If Len(v1) Or Len(v2) Then
Cells(r, c) = v1 & v2
End If
DoEvents
Next r
End If
Next c
Range("AC:AD").EntireColumn.Delete
Application.DisplayAlerts = True
Application.ScreenUpdating = True
MsgBox "Finished"
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