CREATE PROCEDURE Temp_T(@Temp2 as varchar(100) OUTPUT)
as
set @Temp2=' '
select @Temp2=@Temp2+T.company from
(select company from a
union
select company from b
union
select company from c) T
set @Temp2=STUFF(@Temp2,1,1,'')
DECLARE @Temp as varchar(100)
exec Temp_T @Temp OUTPUT
print @Temp