Use this code
declare @tbl1 Table (location varchar(50), Users varchar(100))
insert into @tbl1
select 'USA', 'Jhon, Ram'
union
select 'Japan', 'Kevin, Kenady'
union
select 'India', 'Michal, Joy, Selvin, Mohan'
SELECT STUFF((SELECT ','+ Users FROM @tbl1 nolock order by users for XML path('') ),1,1,'') as Users