Sub Macro1()
Dim PlaceValue As Boolean, icount As Integer
PlaceValue = True
icount = 0
For Each c In Range("A1:D36")
If PlaceValue Then c.Value = "55"
icount = icount + 1
If icount = 12 Then
If PlaceValue Then
PlaceValue = False
Else
PlaceValue = True
End If
icount = 0
End If
Next c

End Sub

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