Sub ThreeLetter()
l = 1
For i = 65 To 90
x = Chr(i)
For j = 65 To 90
y = Chr(j)
For k = 65 To 90
z = Chr(k)
Cells(l, 1).Value = x & y & z
l = l + 1
Next
Next
Next
End Sub

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Gary''s Student - gsnu200777