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°ÝÃD.rar (6.99 KB)
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Function GetSerNo(Rng As Range) As String
Dim A, T0$, T$, T1$, V0, V1, V2, TT$
For Each A In Rng
    If A = "" Then GoTo 101
    T0 = Left(A, 2): V0 = Mid(A, 3)
    If T0 <> T1 Or Val(V0) - Val(V2) <> 1 Then
       T = T1 & V1 & IIf(V1 = V2, "", "~" & T1 & V2)
       TT = Trim(TT & " " & T)
       T1 = T0: V1 = V0: V2 = V0
    Else
       V2 = V0
    End If
101: Next
TT = Trim(TT & " " & T1 & V1 & IIf(V1 = V2, "", "~" & T1 & V2))
GetSerNo = Replace(TT, " ", ",")
End Function

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=IF(C2="","",GetSerNo(OFFSET(A2,,,C2)))  
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