The formula I have is the standard: =Sum(L35:L38), however, it generates a
"#Value!" error if cell L36 and L37 arblank or have no value. Any work
arounds out there? I know there has to be.

This formular works fine for the previous summing cell above the cell in
question: =If(Sum(L18:L34=0,"",Sum(L18:L34)), why not for the other?

Thanks