Keep your data in columns B onwards and place the section names in column A. I can't easily demonstrate using your data as you posted an image of a worksheet which I can't manipulate, but something like this:-
<table style="width: 151pt; border-collapse: collapse;" width="201" border="0" cellpadding="0" cellspacing="0"><colgroup><col style="width: 28pt;" width="37"><col style="width: 67pt;" width="89"><col style="width: 56pt;" width="75"></colgroup><tbody><tr style="height: 12.75pt;" height="17"><td class="xl63" style="border: medium none rgb(212, 208, 200); width: 28pt; height: 12.75pt; background-color: transparent;" width="37" height="17">
</td><td class="xl65" style="border: 0.5pt solid windowtext; width: 67pt; background-color: rgb(219, 229, 241);" width="89">
A
</td><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: 0.5pt 0.5pt 0.5pt medium; border-style: solid solid solid none; border-color: windowtext; width: 56pt; background-color: rgb(219, 229, 241);" width="75">
B
</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border: 0.5pt solid windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
1
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section Name</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item Name</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
2
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section A</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 1</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
3
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section A</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 2</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
4
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section A</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 3</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
5
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section A</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 4</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
6
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section B</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 5</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
7
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section B</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 6</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
8
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section B</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 7</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
9
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section B</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 8</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
10
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section B</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 9</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
11
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 10</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
12
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 11</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
13
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 12</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
14
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 13</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
15
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 14</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
16
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 15</td></tr><tr style="height: 12.75pt;" height="17"><td class="xl65" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 12.75pt; background-color: rgb(219, 229, 241);" align="right" height="17">
17
</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Section C</td><td class="xl64" style="border-right: 0.5pt solid windowtext; border-width: medium 0.5pt 0.5pt medium; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">
Item 16</td></tr></tbody></table>