OK. I have attached one record with all sensitive data stripped out. This record has more fields than 256 the EXCEL limit. I have gotten my array to work up to column IV the last column available. I would like to split this record at character 3752 in order to be able to place the remaining fields that do not fit on the first row onto the second row as a continuation of column IV (which if you had more columns available would be column IW). I do not know how to make it any plainer.