mag@itloaner1_local > ed
Wrote file afiedt.buf

  1  declare
  2  cursor c1 is select * from dept;
  3  begin
  4  for mag in c1 loop
  5     exit when c1%notfound;
  6          dbms_output.put_line('select * from emp where loc='||''''||mag.loc||'''');
  7  end loop;
  8* end;
mag@itloaner1_local > /
select * from emp where loc='NEW YORK'
select * from emp where loc='DALLAS'
select * from emp where loc='CHICAGO'
select * from emp where loc='BOSTON'

PL/SQL procedure successfully completed.

the chr(10) is added for more readablity...remove them...

mag@itloaner1_local > ED
Wrote file afiedt.buf

  1  CREATE TABLE MERGE_V
  2  (
  3  bill_fname VARCHAR2(10),
  4  bill_lname VARCHAR2(10),
  5  bill_phone NUMBER,
  6  email  VARCHAR2(10),
  7  ship_addr VARCHAR2(10),
  8  ship_city VARCHAR2(10),
  9  ship_state VARCHAR2(10),
 10  ship_zip VARCHAR2(10),
 11  bill_addr VARCHAR2(10),
 12  bill_city VARCHAR2(10),
 13  bill_state VARCHAR2(10),
 14* bill_zip  VARCHAR2(10))
mag@itloaner1_local > /
Table created.
mag@itloaner1_local > ed
Wrote file afiedt.buf

  1  INSERT INTO MERGE_V
  2  VALUES
  3* ('first','last',123,'sm@sam.com','boston','bs','ma','92','33','salem','ma','33')
mag@itloaner1_local > /

1 row created.

-- based on above example...
mag@itloaner1_local > ed
Wrote file afiedt.buf

  1  declare
  2   cursor c1 is SELECT
  3      Bill_fname,bill_lname,bill_phone,email,ship_addr,ship_city,
  4      ship_state,ship_zip,bill_addr,bill_city,bill_state,bill_zip
  5   FROM MERGE_V;
  6   begin
  7   for mag in c1 loop
  8   exit when c1%notfound;
  9   dbms_output.put_line('UPDATE CUSTOMER_T SET '||chr(10)||
 10      ' TELEPHONE='     ||mag.bill_phone||','||chr(10)||
 11      ' ship_address=''' ||mag.ship_addr ||''','||chr(10)||
 12      ' ship_city='''    ||Mag.ship_city ||''','||chr(10)||
 13      ' ship_state='''   ||Mag.ship_state||''','||chr(10)||
 14      ' ship_zip='''     ||mag.ship_zip  ||''','||chr(10)||
 15      ' bill_address=''' ||mag.bill_addr ||''','||chr(10)||
 16      ' bill_city='''    ||mag.bill_city ||''','||chr(10)||
 17      ' bill_state='''   ||mag.bill_state||''''||chr(10)||
 18      ' where  first_name='''||mag.bill_fname ||''''||chr(10)||
 19      ' and last_name= '''||mag.bill_lname ||''''||chr(10)||
 20      ' and email='''||mag.email||''''||';');
 21   end loop;
 22*  end;
mag@itloaner1_local > /
UPDATE CUSTOMER_T SET 
 TELEPHONE=123,
 ship_address='boston',
 ship_city='bs',
 ship_state='ma',
 ship_zip='92',

bill_address='33',
 bill_city='salem',
 bill_state='ma'
 where  first_name='first'
 and last_name= 'last'
 and email='sm@sam.com';

PL/SQL procedure successfully completed.