Create a table, tbCompanies, with one field, sCompany (Text 3), and then cut & paste the following in the SQL view of a query:
SELECT tbCompanies.sCompany
FROM tbCompanies
WHERE (((tbCompanies.sCompany)="ABC")) OR (((tbCompanies.sCompany)="XYZ"));
then display the query in the Design view. You'll see that the "ABC" and "XYZ" criteria are on separate rows of the QBE frame.