Sub iConversion()
Dim i As Long
Dim iLastRow As Long
Dim j As Integer
 iLastRow = 19
    For i = 3 To 16
      For j = 2 To 10
        If Cells(i, j) <> "" Then
          Cells(iLastRow, "A") = Cells(i, "A")
          Cells(iLastRow, "B") = Cells(2, j)
          Cells(iLastRow, "C") = Cells(i, j)
          iLastRow = Cells(Rows.Count, 1).End(xlUp).Row + 1
        End If
      Next
    Next
End Sub