Hi, I'm having problems exporting data from a listview control to excel

for example we have item "serial" with the child items "pass value".

PHP Code:
serial | value1 | value 2 | value 3 | value 4 |
-------------------------------------------
serial |    a     |     b     |    c      |     d     | 
PHP Code:
 For i = 1 To ListView1.listitems.count
        With xlSheet
        'serial
            .Cells(init_row + i + 1, init_col + 1) = ListView1.listitems.Item(i)
            For j = 1 To ListView1.ColumnHeaders.count - 1
                'pass value
                .Cells(init_row + i + 1, init_col + 1 + j) = ListView1.listitems.Item(i).SubItems(j)
            Next j
        End With
    Next
    init_row = init_row + i + 1 
PHP Code:
How to arrange the data in the required format?

serial   | a  |     |     |  b |    |    |
          |-------------------------
          | c  |     |     | d  |    |    |
---------------------------------