Sorry to be blunt, but you have totally misunderstood the use of SUMPRODUCT.
See http://www.xldynamic.com/source/xld.SUMPRODUCT.html

What you need is IF. Try this
=IF(AND(CODE(UPPER(LEFT(A1,1)))=65,CODE(UPPER(LEF T(A1,1)))<=90,LEFT(B1,3)="ITT"),"Internal",C1)

To test more than one condition in IF we use the AND function.
=IF(AND(test1, test2, ....), true_reply, false_reply)
best wishes
--
Bernard V Liengme
www.stfx.ca/people/bliengme
remove caps from email

"TMF in MN" wrote in message
...
Further clarification, If the cells in column A begin with a letter and
cells
in B contain the term "ITT", Column D should read INTERNAL. If either/or
the
criteria for A and B are not true, Column D should read the value of
column C.