CONCATENATE Macro or Formula

I need a macro or formula to concatenate numerous rows of text from one tab labeled financials to another tab labeled template in the comment section and also place a comma or a space between the text. I have attached an example of the file set up that I have. There could be numerous (into the hundreds of rows) of comment data.

You can concatenate as follows=A1&A2&","...
But the number of characters is limited , I think to 1024 per cell in XL2007 ( I could be wrong about the numbers though)