Try this:
=CONCATENATE(IF(SUMPRODUCT(--(C22:AP34=C20)*COLUMN(C22:AP34))<=26,CHAR(SUMPRODU CT(--(C22:AP34=C20)*COLUMN(C22:AP34))+64),"A"&CHAR(SUMP RODUCT(--(C22:AP34=C20)*COLUMN(C22:AP34))+64-26)),SUMPRODUCT(--(C22:AP34=C20)*ROW(C22:AP34)))
Hope it helps.
--
Morrigan
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