I'm trying to assign a cell value to a variable, and I keep getting a "Run-Time error '1004': Application-defined or object defined error"

I have a column number, 60, assigned to a variable called "DropDown_txt"
I have a row value assigned to a variable called "i"
I would like to assign the value in that cell reference to a variable.

Here is my code that is giving me the above mentioned error:

I've also tried it this way with the same resulting error:

For some reason, this works with no error:

Does anyone have any suggestions as to why this is happening?