I have been researching a different problem with localization but I came
across a possible solution for yours. Try using a semi-colon (; )
instead of a comma (,) in the list of cells for the Range. i.e.
ActiveSheet.Range("E3;K3;K5;M3;E5;I8;E4;K4;D8;M8;N 26;N27;N28;N31;N32;N33").Cells

This should work for most European locales (AFAIK) but you will still
need to figure out how to determine the users locale and then set the
separator as either comma or semi-colon based on the locale.

hth,
Jim


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