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