very useful suggestions but I need to include one question here.

After generating string like in cell L55:
"<t><s></s><s>R</s><s>A</s><s>D</s><s>H</s><s>E</s></t>"

trying use:
=FILTERXML( L55, "//s" )

It provide to an error for first xml table "<s></s>"

#VALUE!
R
A
D
H
E

for some reason I need this first array element returned by FILTERXML as empty cell. Even if I use here single space like "<s> </s>" #VALUE! error appear too, only real content removing error. Same when try to use   in the place of space "<s> </s>".

Can FILTERXML do it properly when something inside string is empty?

In my case I need empty cell at the beginning, not a space or any replacement.

Thanks for any suggestion.