Why does this code not work?

Sub CopyToCompleted()
Dim rFrom As Range
Dim rTo As Range
Dim C As Long 'Column #
Dim R As Long 'Row #

Set rTo = Sheets("Completed").Cells(Rows.Count, 1).End(xlUp)(1, 1)

On Error Resume Next
C = [B1].Column

Set rFrom = Sheets("Project Report").Range(Cells(3, C),
Cells(Rows.Count, C)).Find("N")
If Err.Number 0 Then Exit Sub

For Each R In rFrom
rFrom.EntireRow.Copy rTo
rFrom.EntireRow.Delete

Next R
End Sub

What I am trying to accomplish is move all the rows where column "B" in
Sheets("Project Report") ="N" to the next empty row in
Sheets("Completed"). TIA

Greg