It does; but you can only take it into account if the information doesn't lack.
Code:
Sub M_snb()
ReDim sp(1 To Cells(1).CurrentRegion.Columns(1).SpecialCells(2).Count, 1 To 2)
y = 1
For Each cl In Cells(1).CurrentRegion.Columns(1).Offset(1).SpecialCells(2)
c00 = cl.Offset(, 1)
If cl.Offset(1) = "" Then c00 = Join(Application.Transpose(cl.Offset(, 1).Resize(cl.Resize(UBound(sp)).SpecialCells(4).Areas(1).Cells.Count + 1)))
For j = 1 To Len(c00)
If Mid(c00, j, 1) Like "[a-z]" Then
sp(y, 1) = Left(c00, j - 1)
sp(y, 2) = Mid(c00, j)
y = y + 1
Exit For
End If
Next
Next
Cells(20, 4).Resize(UBound(sp), UBound(sp, 2)) = sp
End Sub
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