Condition Split Logic

Hi,

When I am loading the records from flat file to sqlserver table.I want filter the records like below

I have Co1,Co2 and Col3

I want load Col2 in ("A","B") but Co1!='M" and Col3 not in ("H","J")

If add this conditions LTRIM(RTRIM(COL2))=="A" ,LTRIM(RTRIM(COL2))=="B" I am getting not in records also.

Thanks

CMK