Please use this
Say your read all the data from excel into datatable dt then build a dataatble with two columns one for name and one for ids(use build datatable)
Now use assign as below
Newdt = (From d In Dt.AsEnumerable()
Group d By k=d("Name").toString.Trim Into grp = Group
Let k1 = String.Join(",",grp.Select(function(x) x("Issue ID").Tostring).ToArray)
Let ra = New Object(){k,k1}
Select r = Newdt.Rows.Add(ra)).CopyToDataTable()