DECLARE @Data NVARCHAR(MAX) = 'Jessica Espinosa, Gerente de Nomina, REG. PAT. L0165468104, R.F.C. WKA160429DD8'
DECLARE @Delimiter NVARCHAR(5) = ','
DECLARE @Table TABLE ( Data NVARCHAR(MAX), SequentialOrder INT IDENTITY(1, 1))
DECLARE @TextXml XML;
SELECT @TextXml = CAST('<d>' + REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(@Data, '&', '&'), '<', '<'), '>', '>'), '"', '"'), '''', '''), @Delimiter, '</d><d>') + '</d>' AS XML);
INSERT INTO @Table (Data)
SELECT Data = REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(RTRIM(LTRIM(T.split.value('.', 'nvarchar(max)'))), '&', '&'), '<', '<'), '>', '>'), '"', '"'), ''', '''')
FROM @TextXml.nodes('/d') T(Split)
SELECT
(SELECT Data FROM @Table WHERE SequentialOrder=1) [Signature1],
(SELECT Data FROM @Table WHERE SequentialOrder=2) [Signature2],
(SELECT Data FROM @Table WHERE SequentialOrder=3) [Signature3],
(SELECT Data FROM @Table WHERE SequentialOrder=4) [Signature4]
SELECT * FROM @Table