I have a tricky question (at least for me it's difficult).

I have a number of rows like this:

(Only one column)

arthur
augustine
axl
ceasar
david
erica
elaine

and so on (quite a few rows, for about 20000 in fact)

i would like to put a file for each row beginning with "A" in its own folder, called "A", and so on, for each letter in the alphabet.

In this case: 3 files in "A"-folder, one file in "C", and one in "D", and two in "E".

This seems very difficult. I have no idea how to do this "split"?

Could someone with more experience give me a VBA-example of how i would do this (i understand that it would have to be a loop going through all the rows, but that's about all i know)...

Thanks for any help,
Goncha.