Excellent, all is working now! I did have to make a change to the
column and row indicators (r.Row - 3 and r.Column - 2) to get it to
work correctly. I have no idea why this is the case, I just messed
around with it until it worked. In any case, THANKS MARTIN!!! The new
code is below.........

Sub Reconcile()
Dim sh As Worksheet
Dim r As Range, rng As Range
Dim i As Integer

i = 1
Set rng = Selection
' get the selected range
Set sh = ActiveWorkbook.Sheets.Add
' add a new sheet
For Each r In rng
'iterate through all cells of rng
If r.Value = "" Then
'check if cell is empty
sh.Cells(i, 1).Value = rng(r.Row - 3, 0).Value
' write the cell value at left of range in col1
sh.Cells(i, 2).Value = rng(0, r.Column - 2).Value
' write the cell value at top of range to col2
i = i + 1
'goto next row
End If
Next r


End Sub