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Default What does # mean in front of IF statements

I have a couple macros that run on PC and Macs. I learned that I have
to put a "#" in front of the file access code to make the macro utilize
the appropriate OS commands:

Example:

#If Win32 Then
LoadFileName = Application.GetOpenFilename(FileFilter)
#ElseIf Mac Then
LoadFileName = Application.GetOpenFilename()
#End If

Can someone explain why the # is necessary and what it means?

Thanks

 
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