I'm having an issue adding additional criteria to my formula. Here is my
current formula:

=COUNTIF(OFFSET($P$9,0,0,(COUNTA($A:$A))-2,1),$P3)

Column A has number identifiers. Column P has a formula in it that
generates a letter. If the letter matches P3 then the cell is counted. I
would like to add Column C to my formula above. If Column C contains "x" and
column P matches P3, then count column A. Please keep in mind that P
contains a fomula, so text and numbers is not recognized....(I think)