The way to get the results of your formula would be to start in a new sheet.
In cell A1 put the formula
=IF('testsheet'!C1 <= 99,'testsheet'!A1,"")
Copy that cell down to row 40 In cell B1 put the formula
=A1
In cell B2 put the formula
=B1 & A2
Copy that cell down to row 40.
The value you want is now in that column in row 40.
Not really the answer you want, but that is the fastest way to get things done excel wise without creating a custom formula that takes in a range and makes the calculation (which would be more fun to do).
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