Using wt As New StreamWriter("C:\tmp\abc.csv", False, Encoding.UTF8)

            For Each itm In ListView1.Items.OfType(Of ListViewItem)()

                Dim FirstItem = True

                For Each sitm In itm.SubItems.OfType(Of ListViewItem.ListViewSubItem)()

                    If Not FirstItem Then wt.Write(",")

                    wt.Write(sitm.Text)

                    FirstItem = False

                Next

                wt.WriteLine()

            Next

            wt.Close()

        End Using