Sub ddd()
Range("B35:B47").Select
    With Selection
        .HorizontalAlignment = xlLeft
        .VerticalAlignment = xlCenter
        .WrapText = True
        .Orientation =  0 
        .AddIndent = False
        .IndentLevel =  0 
        .ShrinkToFit = False
        .ReadingOrder = xlContext
        .MergeCells = True
    End With
End Sub

   i =  1 
   k = i +  1 
    While i <  1000 
    If Cells(i,  8 ) <> "" Then
    While Cells(i,  2 ) = Cells(k,  2 ) And k <  1000 
        Cells(k,  2 ).Select
        Selection.ClearContents
        k = k +  1 
     Wend
     If k <> i +  1  Then
        Range(Cells(i,  2 ), Cells(k -  1 ,  2 )).Select
    With Selection
        .HorizontalAlignment = xlLeft
        .VerticalAlignment = xlCenter
        .WrapText = True
        .Orientation =  0 
        .AddIndent = False
        .IndentLevel =  0 
        .ShrinkToFit = False
        .ReadingOrder = xlContext
        .MergeCells = True
    End With
    End If
    End If
i = k
k = k +  1 
    Wend