Option Explicit
Const strPfad As String = "C:\tmp\"
Sub Verzeichnis_erstellen()
Dim iRow As Long
Dim iCol As Integer
Dim strVerz As String
For iRow = 3 To Range("A65536").End(xlUp).Row
strVerz = strPfad
For iCol = 1 To Range("IV" & iRow).End(xlToLeft).Column
strVerz = strVerz & Cells(iRow, iCol) & "\"
MkDir strVerz
Next
Next
End Sub
Const strPfad As String = "C:\tmp\"
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