VBA Concanate Loop

Afternoon All,

This has been causing me no end of ishoos - not even sure where to start!

I have data which I have attached as it looked bad when posted here! There are approx 45,000 rows of the stuff!

I would like to be able to run a macro which would concatenate the information for each of the references thuly:

reference - risk number - header comment: comment one comment two

Hopefully, this is making sense so far!

The problem is that some of the references have 2 comments under the header comment and some have more or less. I also need to ignore the ------- and the ======= too!

I did start building some very loopy concatenation code but it didn't really work and then crashed my machine!

Any help would be gratefully received,

Thanks in advance,

MoonWeazel