Hello,

Same as before but enter into E2:
=IF(C2<"",IF(ISERROR(LOOKUP(2,1/(C$1:C1=C2),E$1:E1)),MATCH(C2,$A$1:$A
$20000,0),LOOKUP(2,1/(C$1:C1=C2),E$1:E1)+MATCH(C2,INDEX($A
$1:$A19997,1+LOOKUP(2,1/(C$1:C1=C2),E$1:E1)):$A$20000,0)),"")
and copy down.

E1 stays as I mentioned before!

Regards,
Bernd