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Default nightmare formula

Got a curly one for the top brass...
On one sheet I have a client listing with dates in one colum for their
"presentation". in the next colum are the dates of those who returned.
I need to find a conversion rate formula based upon 1st of the month
to last day of month.
So far I have: {=SUM(((Presentations)=VALUE("1 Jan 2009"))*
((Presentations)<=VALUE("31 Jan 2009")))} . This formula interegates
values between the given dates and gives a numerical return of X. I
need to add to this to find "who returned" in the next colum taking
into mind that I cannot apply the formula to the whole of the next
colum as the clients date of return does vary. This needs to be
tracked on a month by month basis and then apply other vales to find a
% of the returns. I have tried vlookup but cannot find anyway to step
into the cell next door based upon the formula above. Any help is most
appreciated - I am really stuck on this one.

regards
 
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