Is it possible to club multiple columns and convert those in to HTML format?

Hello Everyone,

I am in a situation where I need to merge three columns row wise and make those in to HTML format, the reason I need this is to upload test cases to ADO(Azure DevOps).

Please find the attached Sample file as a reference file and also expected result I am expecting.

Please help in performing these actions through Macros.

A big thanks in advance to everyone.

For example:-

Column1  Column2  Column3

ABC           123           XYZ

MMM       GGGG      HHHH

My expectation here is, first three rows should be converted to HTML format first and it goes to second row and does the same.

As i said earlier, please find the same file.