Sub Reorg()
Dim MyData As Variant, cbreak As String, r As Long, i As Long
MyData = Range("A2:B" & Cells(Rows.Count, "A").End(xlUp).Row).Value
cbreak = ""
r = 2
For i = 1 To UBound(MyData)
If MyData(i, 1) <> cbreak Then
Cells(r, "C") = MyData(i, 1)
Cells(r, "C").Font.Bold = True
cbreak = MyData(i, 1)
i = i - 1
Else
Cells(r, "C") = MyData(i, 2)
End If
r = r + 1
Next i
End Sub