Sub test()
Dim x As Long, y As Long
y = 2
For x = 1 To Range("A" & Range("A" & Rows.Count).End(xlUp).Row) Step 2
y = y + 1
If Range("A" & x) = "" Then
Range("P" & y).Resize(, 3).ClearContents
Else
Range("P" & y).Resize(, 3) = Range("A1").Offset(x - 1)
End If
If Range("A" & x + 1) = "" Then
Range("T" & y).Resize(, 3).ClearContents
Else
Range("T" & y).Resize(, 3) = Range("A1").Offset(x)
End If
Next x
End Sub
Sub test()
Dim LR As Long, i As Long
LR = Range("A" & Rows.Count).End(xlUp).Row
For i = 1 To LR
Range("A" & i).Copy Destination:=Cells(3, 4 * i + 13).Resize(, 3)
Next i
End Sub