OH!! And if column A doesn't begin with a U, the value should return the BIS

Forgot to add that.

"TMF in MN" wrote:

A B C
1 US JEFF SMI
2 UW LISA SMI
3 WJ MIKE BIS
4 WF LISA BIS

I would like a formula in column C that returns the SMI value when column A
begins with a U but the second digit is variable.

THANK YOU!
TF