Sub ReorgData_UDIPTI()
' hiker95, 10/12/2016, ME819244
Dim r As Long, lr As Long, n As Long, lc As Long
Application.ScreenUpdating = False
With ActiveSheet
lr = .Cells(Rows.Count, 1).End(xlUp).Row
For r = 2 To lr
n = Application.CountIf(.Columns(1), .Cells(r, 1).Value)
If n > 1 Then
.Cells(r, 2).Resize(, n).Value = Application.Transpose(.Range(.Cells(r, 2), .Cells(r + n - 1, 2)).Value)
.Range("A" & r + 1 & ":B" & r + n - 1).ClearContents
End If
r = r + n - 1
Next r
lc = .Cells.Find("*", , xlValues, xlWhole, xlByColumns, xlPrevious, False).Column
On Error Resume Next
.Range("A1", .Range("A" & Rows.Count).End(xlUp)).SpecialCells(xlCellTypeBlanks).EntireRow.Delete
On Error GoTo 0
.Cells(1, 3).Resize(, lc - 2).Value = .Cells(1, 2).Value
.Columns(1).Resize(, lc).AutoFit
End With
Application.ScreenUpdating = True
End Sub