Option Explicit
Sub Ghep2Vung()
Dim Cls As Range, Rng As Range, Rg0 As Range, Cll As Range
[V1].CurrentRegion.Offset(1).ClearContents
[V2].Resize(, 3).Value = "GPE"
For Each Cls In Range("A2:J4")
If Cls.Value <> "" Then
For Each Cll In Range("L2:s4")
If Cll.Value <> "" Then
If Cls.Row = Cll.Row Then _
Cells(65500, 20 + Cls.Row).End(xlUp).Offset(1).Value = Cls.Value & Cll.Value
End If
Next Cll
End If
Next Cls
End Sub