TABLE FILE HOLD_MAT_RT 
	 PRINT LTEXT AS 'Long Text'
	 BY MATNR AS 'Material Number'
	 BY MAKTX AS 'Mat. Description'
ON TABLE PCHOLD FORMAT HTML
END

The output I got is like this:

Material Number   Mat. Description    Long Text
11111             AAAAA               Text1Line1
                                      Text1Line2
                                      Text1Line3
22222             BBBBB               Text2Line1
                                      Text2Line2
                                      Text2Line3

The issue is for material 11111 I have 3 lines of Long Text in 3 separate records. However, my customer want me to merge these 3 records to 1 record. I can display it as 3 lines but when I export them to excel file, it need to be merged into 1 cell. I am not sure is that possible to implement this feature or not. Anybody can give me idea ? 
 

  
TABLE FILE CAR
PRINT
BODYTYPE
BY COUNTRY
BY CAR
ON TABLE HOLD AS CAR1
END

DEFINE FILE CAR1
CONT/A1    = IF COUNTRY  NE LAST COUNTRY  THEN 'R' ELSE
             IF CAR      NE LAST CAR      THEN 'R' ELSE
             IF BODYTYPE EQ LAST BODYTYPE THEN 'Y' ELSE 'N';
SHOW/A300V = IF CONT EQ 'R' THEN BODYTYPE ELSE
             IF CONT EQ 'Y' THEN SHOW ELSE SHOW | ', ' | BODYTYPE;
END

TABLE FILE CAR1
SUM
SHOW
BY COUNTRY
BY CAR
END

  
SHOW/A300V = IF CONT EQ 'R' THEN BODYTYPE ELSE
             IF CONT EQ 'Y' THEN SHOW ELSE SHOW | ' ' | BODYTYPE;