OK Guys I have a problem that I have tried to solve but coming up with nothing.

Below is a sample of the raw data that I have. It is a mixture of letters
and numbers.

Raw Data
O
O
L0
L2
C

I have to match these letters to corrosponding letters from a different data
set:

1st Code 2nd Code
X N,K,L0
S C
U D
M A
R E
C H,O,L2,B2

So the anser would be:

X= 1
S= 1
U= 0
M= 0
R= 0
C= 3

Any help would be appreciated. Thanks,

Sam.