issue in for loop

Hi,

i have issue with PL/SQL loop code

i have 2 loops 

1st loop is to determine the count of numbers how the 2nd loop be executed 

2nd loop is to get a value from and assign it to a local variable

accordingly that variable holds the first retrieved value concatenated with #  --just as a separator-- and the second retrieved value concatenated with #  and so on 

but the small  bug i have that when the loop retrieves the last row the variable the # appear though there is no data after it

it works fine but if you have optimal coding for it