Looking for VBA MACRO to copy cell values from Multiple CSV files located in Multiple Folders

Job ID: 33803261

Budget: ₹600 – ₹1,500 INR

Hello Coders,
Looking for VBA MACRO to copy cell values from Multiple CSV files located in Multiple Folders. The cell value has to be copied from last row of the column untill 2nd row of the same column. So looking for solution in VBA macro to change all the values at once.
Please make sure that all csv files has different values, so it has to be copied from last row to 2nd row from each individual files respectively.
Please Note I am using Microsoft Excel 2007 and all files are in .csv Format.