Bonjour,
Une possibilité en macro :
Sub Macro1()
Dim nL As Long, nC As Integer
Dim j As Long, ligne As Long, i As Integer
nL = Cells(Rows.Count, "A").End(xlUp).Row
For j = 3 To nL
ligne = Asc(Cells(j, 1)) - 62
nC = Cells(ligne, Columns.Count).End(xlToLeft).Column + 1
Cells(ligne, nC) = Cells(j, 2)
Next j
End Sub