Try the following array formula, entered using CONTROL+SHIFT+ENTER...

=INDEX(Sheet2!A1:A13,MATCH(1,(A4=SUBTOTAL(9,OFFSE T(F4,0,ROW(INDIRECT("1:13"))*2-2)))*(A4<SUBTOTAL(9,OFFSET(G4,0,ROW(INDIRECT("1:13 "))*2-2))),0))

...where Sheet2!A1:A13 contain letters A through M.

Hope this helps!


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Domenic
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