Sub test()
Dim iRows As Long, iCol As Integer
Dim i As Long, j As Long
Dim ss As String
iRows = ActiveSheet.UsedRange.Rows.Count
iCol = ActiveSheet.UsedRange.Columns.Count
For i = 1 To iRows
For j = 1 To iCol
If ActiveSheet.Cells(i, j) <> "" Then
ss = ss + Chr(64 + j) + LTrim(i) + ","
End If
Next j
Next i
ss = Left(ss, Len(ss) - 1)
Range(ss).Select