Hi Pub,

Your second formula is much easier to follow.
=CHAR(65+MATCH(TRUE,LEN(B2:Z2)<0,0))&ROW(B2)

I agree that Ron's formula is much much better, but the result is not quite
right.
Therefore, I added (+1) at the end of the formula e.g.
=ADDRESS(ROW(rng),MATCH(TRUE,NOT(ISBLANK(rng)),0)+ 1)

Thanks to both of you. Both ideas and examples help me alot on my works.

Thanks again.