Following code does the trick. First split the string by the comma to get all the parts, next build a regular expression to separate the number from the letter. Loop over all the parts and match the regular expression. In the match, you'll get the letter and number part.
Dim input As String = "A34,B32,C60,D54"
Dim parts As String() = input.Split(New Char() {","c}, StringSplitOptions.RemoveEmptyEntries)
Dim regex As Regex = new Regex("([a-zA-Z]+)(\d+)")
For Each part as String in parts
Dim result as Match = regex.Match(part)
Dim letter As String = result.Groups(1).Value
Dim number As String = result.Groups(2).Value
Next
In case the letter part is always 1 character long, you can use the answer of Kapila Perera.