EXCEL VBA bestimmte Zeilen verbinden - Hilfe gesucht

Sub MergeCells()
    Dim cell As Range, rowMerge As Long, rngDel As Range, c As Integer
    With Sheets(1)
        For Each cell In .Range("A1:A" & .UsedRange.SpecialCells(xlCellTypeLastCell).Row)  
            If cell.Value = "" Then  
                If cell.Offset(-1, 0).Value <> "" Then  
                    rowMerge = cell.Row - 1
                End If
                For c = 1 To .Cells(cell.Row, Columns.Count).End(xlToLeft).Column
                    If .Cells(cell.Row, c).Value <> "" Then  
                        .Cells(rowMerge, c).Value = .Cells(rowMerge, c).Value & Chr(10) & .Cells(cell.Row, c).Value
                        .Cells(cell.Row, c).Value = ""  
                        If Not rngDel Is Nothing Then
                            Set rngDel = Union(rngDel, cell.EntireRow)
                        Else
                            Set rngDel = cell.EntireRow
                        End If
                    End If
                Next
            End If
        Next
        If Not rngDel Is Nothing Then rngDel.Delete
        .UsedRange.VerticalAlignment = xlTop
    End With
End Sub