If your first two rows are headings then it is feasible that the third
row is the beginning of your data.

If you wish to keep the first two heading rows then the third row will
still be where the data starts.

You cannot pretend the third row is not the third row.


You could start your data on row 1, and have your headings in the File,
Page Setup, Header/Footer area under Headers, but this will not show on
screen except in Print Preview mode.


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Bryan Hessey
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