I am still not understanding what output you want. If your data is this: 
H1:
T1.1
T1.2
H2:
T2.1
T2.2
Do you want this: 
H1,H2
"T1.1\nT1.2\n","T2.1\nT2.2\n"
Or this: 
H1,H2
"T1.1\n","T2.1\n"
"T1.2\n","T2.2\n"
Or something else? And another ambiguity: you haven't mentioned whether headings can repeat in your input data (for example more than one section labeled heading1).

In reply to Re^4: Textfile to csv with a small twist by jZed
in thread Textfile to csv with a small twist by Bentov

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