select stuff(RTRIM(Convert(varchar(max),(SELECT distinct ','+sku FROM AmazonSellingList where AmazonStatus!='Deleted' FOR XML PATH('')))),1,1,'')
SELECT top 10
ROW_NUMBER()OVER(ORDER BY OperationID) as 'Message/MessageId',
OperationID as 'ItemData/OperationID',
Code as 'ItemData/Code',
ID as 'ItemData/ID'
from TableName
FOR XML PATH('Message')