Is there a way to combine the first two rows as the column headers?

Hello all! I have a file format that I've never worked with before, and I'm wondering how to handle the column headers. Please see the screen shot below.

For columns A, B, and C, the column headers are in the first row. But for the remaining columns, the column header is the combination of the first and second row. For example, the column header for D should be "UBPKE006 PROV_LNLS_ATTR_AA". Is there any way to collapse the first two rows into one row that I could use as the column headers?

Thanks for any suggestions!!

WeeLass