I want to check in a row, if there is anything in the cells and for all cells that have any value, I want to print the cell two rows above. The formula also should print a comma between the printed cell values. Let me try to show in a table:

<http://i.stack.imgur.com/kPQcR.png>

I need a formula to check in row 2 from A-E whether the cells are empty or not and if not, I need to print the words above in row 1.
In my example the formula should print: "butter, sirup and water".