SELECT newColumnFROM yourTable as ytCROSS APPLY ( SELECT LEFT(yt.yourColumn,1)+'C' UNION ALL SELECT LEFT(yt.yourColumn,1)+'D' ) AS new(newColumn)
SELECT newColumnFROM yourTable as ytCROSS APPLY ( VALUES (LEFT(yt.yourColumn,1)+'C') ,(LEFT(yt.yourColumn,1)+'D') new (newColumn)