hi, John !

I have on time format "h,mm" next trying to add cells:
"=SUMIF(H34:H38,LEFT("se",2),K34:K38) "up to this point returns Ok,
but when adding a conditional IF... turns !VALUE#"
& formulae continues; +IF(037="se",P37,)+IF(Q37="se",R37,)".
I'll appreciate any help.

1) note that your "sumif" part of the formula...
a) the "left" function is (apparently) over-used and it's the same as: =SUMIF(H34:H38,"se",K34:K38)
b) *IF* the intention is compare the 2 left characters within the range H3:H38 it's not working like that -???-

2) (perhaps) any or both "values" in cells P37 and R37 are "text-values" resulting from other =IF(... functions -???-

hth,
hector.