Sub test()
tablo = Range("A1:C" & Range("A" & Rows.Count).End(xlUp).Row)
ReDim tabres(1 To UBound(tablo, 1), 0)
For n = LBound(tablo, 1) To UBound(tablo, 1)
tabres(n, 0) = tablo(n, 1)
If tablo(n, 2) <> "" Then tabres(n, 0) = tabres(n, 0) & "," & tablo(n, 2)
If tablo(n, 3) <> "" Then tabres(n, 0) = tabres(n, 0) & "," & tablo(n, 3)
Next
Range("C1").Resize(UBound(tabres)).Value = tabres
End Sub