at the risk of being flamed for saying this in a vba forum, the operation you seek doesnt need creating, mstn already has a tool for this its the Import coordiantes tool and will do what you want from excel csv or text file , however it only places onto the active level, but as your example were all the same level name then that the level name you set as active in msnt, also can place active points, cells and text .. worth going to the help and studying up on this very useful tool... as you no doubt have already worked out ( Jon Summers) its my favourite tool to push at users in Mstn...
PS
tfor future reference the tool doesnt like header names ie your top line, deletethat line , it also doesnt like punctuation in the text column ie comas etc but as your example dosenst need this its a mute point