colum split

bofus 

Sub fifty()

Dim i As Long
Dim j As Long
Dim k As Long
Dim m As Long

i = Range("A" & Rows.Count).End(xlUp).Row
k = 3
m = 1

For j = 1 To i

Cells(m, k).Value = Cells(j, 1).Value
m = m + 1

If j Mod 50 = 0 Then
k = k + 1
m = 1
Else
End If

Next j

End Sub

Maybe with these lines of code. In the attached file you can click the button in cell B2 to run the macro.