I am scratching my head on trying to get the correct result with what
I am trying to do. Below is an example of what I need. Is there any
kind of formula that would look up in a row and result another cell
value (the formula would not be in the same row as the lookup)?

ex:
Formula would be in E43. In Row 46 there would be several random
values (from P46 through DH46). I need DH46 value to be in E43, but
the kicker is DH46 will eventually get deleted and the E43 will need
to return DB46 and so on back. So simply linking E43 to DH46 works but
then when DH46 is deleted, the formula is an error. And then I need to
change it to DB46.

This is just a small portion of what this giant spreadsheet needs to
be, so maintaining it is a nightmare. Is there anyway E43 can have a
formula that reads the row range of 46 and returns the last #. And
work so that when the last # gets deleted, it is still returning the
last # in that row/range.

Thanks in advance for any help. If more detail is needed, let me know.