This might work
Option Explicit
Sub abc()
Dim a, b
Dim i As Long, n As Long
Dim increment As Long
a = Range("c1", Cells(Rows.Count, "c").End(xlUp))
ReDim b(0)
increment = 10
b(0) = increment & Space(1) & "REM" & Space(1)
For i = 1 To UBound(a)
If Len(b(UBound(b))) + Len(a(i, 1)) <= 100 Then
b(UBound(b)) = b(UBound(b)) & a(i, 1) & ","
Else
b(UBound(b)) = Left$(b(UBound(b)), Len(b(UBound(b))) - 1)
increment = increment + 10
ReDim Preserve b(UBound(b) + 1)
b(UBound(b)) = increment & Space(1) & "REM" & Space(1) & a(i, 1) & ","
End If
Next
b(UBound(b)) = Left$(b(UBound(b)), Len(b(UBound(b))) - 1)
Cells(1, "i").Resize(UBound(b) + 1) = Application.Transpose(b)
End Sub
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