=TEXTJOIN(,TRUE,IF(ISNUMBER(FIND("/" & $B3 & C$2 & ".jp",$A$3:$A$287)),$A$3:$A$287,""))
Sub blah()
Range("C3").FormulaArray = "=TEXTJOIN(,TRUE,IF(ISNUMBER(FIND(""/"" & RC2 & R2C & "".jp"",R3C1:R287C1)),R3C1:R287C1,""""))"
Range("C3").AutoFill Destination:=Range("C3:G3")
Range("C3:G3").AutoFill Destination:=Range("C3:G83")
Range("C3:G83").Value = Range("C3:G83").Value
End Sub