Hi W. Wolfe,

To distinguish between letters and numbers in an IF statement, you can use the ISNUMBER function and the ISTEXT function.

Here's an example of how you can use these functions in an IF statement:

1. =IF(ISNUMBER(A1), "Do something if it's a number", IF(ISTEXT(A1), "Do something if it's a letter", "Do something else if it's neither a number nor a letter"))

In this example, A1 is the cell you want to check. The first part of the IF statement checks if A1 contains a number using the ISNUMBER function. If it does, the statement returns "Do something if it's a number". If it doesn't, the second part of the IF statement checks if A1 contains a letter using the ISTEXT function. If it does, the statement returns "Do something if it's a letter". If A1 contains neither a number nor a letter, the statement returns "Do something else if it's neither a number nor a letter".