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 Sub parse_data() 
  Dim lr As Long 
  Dim ws As Worksheet
  Dim vcol, i As Integer
  Dim icol As Long 
  Dim myarr As Variant
  Dim title As String
  Dim titlerow As Integer
 
  vcol = 1 Set ws = Sheets("Sheet1")
  lr = ws.Cells(ws.Rows.Count, vcol).End(xlUp).Row
  title = "A1:C1"
  titlerow = ws.Range(title).Cells(1).Row
  icol = ws.Columns.Count

  ws.Cells(1, icol) = "Unique"

  For i = 2 To lr
    On Error Resume Next
    If ws.Cells(i, vcol) <> "" And Application.WorksheetFunction.Match(ws.Cells(i, vcol), ws.Columns(icol), 0) = 0 Then
      ws.Cells(ws.Rows.Count, icol).End(xlUp).Offset(1) = ws.Cells(i, vcol)
    End If
  Next

  myarr = Application.WorksheetFunction.Transpose(ws.Columns(icol).SpecialCells(xlCellTypeConstants))
  ws.Columns(icol).Clear

  For i = 2 To UBound(myarr)
    ws.Range(title).AutoFilter field:=vcol, Criteria1:=myarr(i) amp; ""
    If Not Evaluate("=ISREF('" amp; myarr(i) amp; "'!A1)") Then
      Sheets.Add(after:=Worksheets(Worksheets.Count)).Name = myarr(i) amp; ""
    Else
      Sheets(myarr(i) amp; "").Move after:=Worksheets(Worksheets.Count)
    End If

    ws.Range("A" amp; titlerow amp; ":A" amp; lr).EntireRow.Copy Sheets(myarr(i) amp; "").Range("A1")
    Sheets(myarr(i) amp; "").Columns.AutoFit
  Next
 
  ws.AutoFilterMode = False
  ws.Activate
End Sub