Is the Record ID column the only one with merged cells? If so, then there are options like either unmerging the cells or have the macro just reference back from the Comment column to the correct Record ID.
I don't get "Yellow sun". It appears to belong to 3 but you have put it with 2. This is probably just a mistype.
The working out of the columns is not a problem as the macro can just loop through the first row cells until it finds the correct column.
I'm wondering, though, whether it wouldn't be easier to run a formatting macro over the spreadsheet to get it into the same format as your last post and then just use that macro. This way, all of the spreadsheets that you recieve would end up in the same format and may be easier for processing later on.
