Assuming that you have the Record ID in column A, the Comment in column B and the Results in column C, the following VBA macro will work. I have tested it.
VBA Code:
Sub Concatenate_Comments() Application.ScreenUpdating = False Dim strResult As String Dim strComment As Variant Range("B2").Select Range(Selection, Selection.End(xlDown)).Select For Each strComment In Selection 'If not ID If Trim(strComment.Offset(0, -1).Text) = "" Then 'Build onto Result strResult = strResult & " " & strComment 'Put nothing in the Result strComment.Offset(0, 1).Formula = "" 'Else there is an ID Else 'Build onto Result strResult = strResult & " " & strComment 'Put the Result strComment.Offset(0, 1).Formula = strResult 'Release the Result for the next one strResult = "" End If Next Application.ScreenUpdating = True End Sub