I use Office Excel 2008 for Mac.

I have a payment voucher worksheet with a list of Payees with name,
address, street, city, province, postal code, country, attention in
columns. I have created table names PAYEESList and PAYEESLookUp.

In INSERT NAME DEFINE, I typed in the following in the Source
space:
PAYEESList - =OFFSET(PAYEES!$A$2,0,0,CONTRA(PAYEES!$A:$A)-1,1)
PAYEESLookUp - =OFFSET(PAYEESList,,,,8)

Because of the number of Payees, I would like to be able to create,
through Data Validation a dropdown menu (A) in which I can select one
of the letters of the alphabet with another dropdown menu (B)
dependent on (A) select only those Payees beginning with that letter.
Any suggestions?

I tried to use the following formula unsuccessfully:
=IF(LOOKUP((ISERROR(LEFT(A2,1))),PAYEESLookUp,2,FA LSE)='INPUT FORM'!
AC2,LOOKUP(A2,PAYEESLookUp,2,False),"")

ISERROR(LEFT(A2,1) refers to the table PAYEESList where I compare the
first letter of that item in the table and compare it with the
alphabet letter in a a dropdown menu I created for all the 26 letters
of the alphabet.

Duncan