Limitation of a charactors in a raw

[jeo varghese]

Greetings
I am trying to do the limitation of characters in a row and once its reach the limitation the word or character should go to the next down row. can we fix ?? help me..

Please find my attached file

Expecting an awesome formula

Thanks in advance

jeo

 

[Luke M]

First, try not to use Merged Cells. They cause many problems, are aren't needed 99% of the time.
Second, why not increase a cell row's height and use Wrap text? From your example, I'm not sure what the source data looks like, and what the limitation of output cells is.