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<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>I have the following 3 records:</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>ClaimNo ExceptionCodes</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>1 1,2,3</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>2 9,10</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>3 1,11,20</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> </span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>What I am looking to do is reformat the table, so the
records are easier to work with.</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>I would like my result to look like this:</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>ClaimNo ExceptionCode</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>1 1</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>1 2</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>1 3</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>2 9</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>2 10</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>3 1</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>3 11</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>3 20</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> </span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>Any ideas?</span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> </span></font></p>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>TIA,</span></font></p>
<p class=MsoAutoSig><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>Mark Boyd</span></font></p>
<p class=MsoAutoSig><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>Sr. Systems Analyst</span></font></p>
<p class=MsoAutoSig><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>McBee Associates, Inc.</span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> </span></font></p>
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