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Default PLEASE HELP!! # of Nested If's - Have 7 but Excel Still Won't Acce

Can someone look at this and see why Excel won't accept this formula? Says
it contains an error and hilites the 2nd to last 'match' in the formula.
(Note: Range names are used throughout, and they are all valid.)

=IF(O3<"","",
IF(L3=9,AT3,
IF(L3=10,OFFSET(SMBBASE,MATCH(G3,SMBPROD,0),MATCH( L3,SMBSL,0)),
IF(L3<5,OFFSET(SNTBASE,MATCH(G3,SNTPROD,0),MATCH(L 3,SNTSL,0)),
IF(L3<9,OFFSET(SNTOSBASE,MATCH(G3,SNTOSPROD,0),MAT CH(L3,SNTOSSL,0)),
IF(L3<15,OFFSET(IPSBASE,MATCH(G3,IPSPROD,0),MATCH( L3,IPSSL,0)),
IF(L3<19,OFFSET(IPSOSBASE,MATCH(G3,IPSOSPROD,0),MA TCH(L3,IPSOSSL,0)),"")))))))


 
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