Hi ,
Both formulae need to have a minor tweak so that the last couple of words are not missed in the last line :
=IFERROR(MID($A$1 & REPT(" ", $B$3 - 1),FIND("@",SUBSTITUTE($A$1 & REPT(" ", $B$3 - 1)," ","@",$B$3*ROWS($1:1)))+1,MMULT(FIND("@",SUBSTITUTE($A$1 & REPT(" ", $B$3 - 1)," ","@",TRANSPOSE(MMULT(ROW($A1:$A2),1))*$B$3)),{-1;1})-1),"")
Narayan