Sub SplitAtComma()
Range("D2:D439") = Evaluate("IF(LEN(D2:D439),SUBSTITUTE(D2:D439,"","","",""&CHAR(10)),"""")")
End Sub
Sub SplitAtComma()
Range("D2:D439") = Evaluate("IF(LEN(D2:D439),SUBSTITUTE(SUBSTITUTE(D2:D439,"", "","",""),"","","",""&CHAR(10)),"""")")
End Sub