try: 
Sub blah()
Dim at3() As String
Set Destn = ActiveSheet.Cells(1)
Set ts = CreateObject("Scripting.FileSystemObject").opentextfile("C:\Users\Public\Documents\dummy sentences.txt")
ct = ts.readall
ts.Close
dt = Split(ct, vbCrLf)
j = 0
For Each bt In dt
  at = Replace(Replace(Replace(Replace(bt, "...", "…¬"), ".", ".¬"), "?", "?¬"), "!", "!¬")
  at2 = Split(at, "¬")
  For i = 0 To UBound(at2)
    at2(i) = Application.Trim(at2(i))
    at2(i) = Replace(at2(i), "…", "...")    'optional to replace an ellipsis with 3 dots.
    If Len(at2(i)) = 0 Then at2(i) = "¬"
    ReDim Preserve at3(0 To j)
    at3(j) = at2(i)
    j = j + 1
  Next i
Next bt
at3 = Filter(at3, "¬", False)
Destn.Resize(UBound(at3) + 1).Value = Application.Transpose(at3)
End Sub