Single Row to Multiple Row Determination

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I have an excel spread*** feed that, for any row A may cover multiple rows
of B. How do I determine programmatically the range of B rows that are
included "within" row A1? (I will be merging all the text contained in the B
rows into one cell for each value of A.) The data is arranged similar to the
following;

A1 B1
B2
B3
B4
A2 B5
B6
A3 B7

.


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