Add this UDF to a VBA module:
Function ReverseIt(InputStr As String)
Dim arr As Variant
Dim Counter As Long, Counter2 As Long
Dim Result() As String
arr = Split(Nz(InputStr, "") & " ", ",")
ReDim Result(0 To UBound(arr))
For Counter = UBound(arr) To LBound(arr) Step -1
Result(Counter2) = Trim(arr(Counter))
Counter2 = Counter2 + 1
Next
ReverseIt = Join(Result, ", ")
End Function.
Now, use that function in your query:
SELECT PNID, PNPartNumber, PNTitle, PNDetail, ReverseIt([PNUser10]) AS ReversedUser10
FROM PN
WHERE PNUser10 Is Not Null