SELECT GROUP_CONCAT(CONCAT(a.first_name,' ',a.last_name) SEPARATOR ',') FROM customer AS a
JOIN customer AS b
WHERE SUBSTR(a.first_name,1,1)=SUBSTR(b.first_name,1,1) AND SUBSTR(a.last_name,1,1)=SUBSTR(b.last_name,1,1)
GROUP BY SUBSTR(a.first_name,1,1), SUBSTR(b.first_name,1,1)