Sub M_snb()
 sn = Sheet2.UsedRange
 
 For j = 2 To UBound(sn)
   sp = Split(sn(j, 4))
   For jj = 0 To UBound(sp)
     If y + Len(sp(jj)) > 35 Then
        y = 0
        sp(jj) = vblf & sp(jj)
      End If
      y = y + Len(sp(jj)) + 1
   Next
   sn(j, 4) = Replace(Join(sp), " " & vbLf, vbLf)
 Next
  
  Cells(20, 1).Resize(UBound(sn), UBound(sn, 2)) = sn
End Sub