if exist new.csv del new.csvCOPY

@echo off & setlocal enabledelayedexpansion
if exist new.csv del new.csv
for /f "delims=" %%a in ('dir /b *.csv') do (
	for /f "skip=36 delims=" %%b in ('type "%%a"') do (
		set str=%%b
		set str=!str:,=,$!
		for /f "delims=, tokens=4" %%c in ("!str!") do (
			if "!a!"=="" (
				if "!x!"=="" (set x=%%c) else (set y=%%c&>>new.csv echo !x:$=!,!y:$=!&set a=1)
			)
		)
	)
	set x=
	set a=
)
pause
start "" new.csvCOPY

@echo off & setlocal enabledelayedexpansion
if exist new.csv del new.csv
set data=D37,E39,D38
for %%a in (%data%) do (
	echo Process %%a
	set /a d+=1
	for %%b in (A B C D E F G H I J K L M) do (
		set str=%%a
		set /a n+=1
		if "!str:~,1!"=="%%b" call :take !n! !str:~1,3! !d!
	)
	set n=
)
(for /f "delims=: tokens=2" %%a in ('findstr /n . new.csv^|findstr "1: 4: 7:"') do set /p=%%a,<nul)>$$.csv
echo.>>$$.csv
(for /f "delims=: tokens=2" %%a in ('findstr /n . new.csv^|findstr "2: 5: 8:"') do set /p=%%a,<nul)>>$$.csv
echo.>>$$.csv
(for /f "delims=: tokens=2" %%a in ('findstr /n . new.csv^|findstr "3: 6: 9:"') do set /p=%%a,<nul)>>$$.csv
move /y $$.csv new.csv >nul
start "" new.csv
exit
:take
set /a h=%2-1
for /f "delims=" %%a in ('dir /b *.csv') do (
        for /f "skip=%h% delims=" %%b in ('type "%%a"') do (
                set str=%%b
                set str=!str:,=,$!
                for /f "delims=, tokens=%1" %%c in ("!str!") do (
                        if "!a!"=="" (set str=%%c&>>new.csv echo !str:$=!)
			set a=1
                )
	)
        set a=
)
goto :eofCOPY

@echo off
setlocal enabledelayedexpansion
set /a n=2
set str=
type nul>output.txt
for /l %%a in (1,1,!n!) do (
  set /a n1=0
  for /f %%b in ('type file%%a.txt') do (
    set /a n1+=1
    for /l %%c in (!n1!,1,!n1!) do (
       set file%%a.row%%c=%%b
    )
  )
)
for /l %%a in (1,1,!n1!) do (
  for /l %%b in (1,1,!n!) do (
    set "str=!str!!file%%b.row%%a!   "
  )
  echo !str!>>output.txt
  set str=
)COPY

@echo off
setlocal enabledelayedexpansion
set /a n=3
set /a m=0
set str=
type nul>output.txt
for /l %%a in (1,1,!n!) do (
  set /a n1=0
  for /f %%b in ('type file%%a.txt') do (
    set /a n1+=1
    for /l %%c in (!n1!,1,!n1!) do (
       set file%%a.row%%c=%%b
    )
  )
  if !n1! gtr !m! (set /a m=!n1!)
)
for /l %%a in (1,1,!m!) do (
  for /l %%b in (1,1,!n!) do (
    if "!file%%b.row%%a!"=="" (set /a file%%b.row%%a=0)
    set "str=!str!!file%%b.row%%a!   "
  )
  echo !str!>>output.txt
  set str=
)COPY