Sub test()
Dim Pl As Range, c As Range, s
Range("J11:K24").Clear
Set Pl = Range("B11:B24")
For Each c In Pl
'If Len(Replace(c.Value, " ", "")) > 40 Then
If Len(c.Value) > 40 Then
s = Split(c)
c.Offset(, 8) = Replace(Replace(c, s(UBound(s) - 1), ""), s(UBound(s)), "")
c.Offset(, 9) = s(UBound(s) - 1) & " " & s(UBound(s))
Else
c.Offset(, 8) = c.Value
End If
Next c
End Sub