Private Sub CommandButton1_Click()
Dim l, c As Integer, Cel As String, dL As Byte, CelAdr As Range
For l = 141 To 171
c = ActiveSheet.Range("C139")
If Cells(l, (c - 1)) <> "A" Then
Cel = Cells(l, c).Value
dL = IIf(IsNumeric(Right(Cel, 1)), Right(Cel, 1), 0)
Select Case Cel
Case Is = "A", "A1", "A2"
Set CelAdr = Range("I62").Offset(dL, 0)
Case Is = "B"
Set CelAdr = Range("I65").Offset(dL, 0)
Case Is = "C"
Set CelAdr = Range("I66").Offset(dL, 0)
Case Is = "D", "D1", "D2"
Set CelAdr = Range("I67").Offset(dL, 0)
Case Is = "E"
Set CelAdr = Range("I70").Offset(dL, 0)
Case Is = "F", "F1", "F2", "F3"
Set CelAdr = Range("I71").Offset(dL, 0)
Case Is = "G"
Set CelAdr = Range("I75").Offset(dL, 0)
Case Is = "H", "H1", "H2"
Set CelAdr = Range("I76").Offset(dL, 0)
Case Is = "I"
Set CelAdr = Range("I79").Offset(dL, 0)
Case Is = "J", "J1", "J2"
Set CelAdr = Range("I80").Offset(dL, 0)
Case Is = "K", "K1", "K2"
Set CelAdr = Range("I83").Offset(dL, 0)
Case Is = "L", "L1", "L2"
Set CelAdr = Range("I86").Offset(dL, 0)
Case Is = "M"
Set CelAdr = Range("I89").Offset(dL, 0)
Case Is = "N"
Set CelAdr = Range("I90").Offset(dL, 0)
Case Is = "O", "O1", "O2", "O3"
Set CelAdr = Range("I91").Offset(dL, 0)
Case Is = "P", "P1", "P2", "P3"
Set CelAdr = Range("I95").Offset(dL, 0)
Case Is = "Q", "Q1", "Q2"
Set CelAdr = Range("I99").Offset(dL, 0)
Case Is = "R", "R1", "R2"
Set CelAdr = Range("I102").Offset(dL, 0)
Case Is = "S"
Set CelAdr = Range("I105").Offset(dL, 0)
Case Is = "T"
Set CelAdr = Range("I106").Offset(dL, 0)
Case Is = "U", "U1", "U2", "U3"
Set CelAdr = Range("I107").Offset(dL, 0)
Case Is = "V", "V1", "V2"
Set CelAdr = Range("I111").Offset(dL, 0)
Case Is = "W", "W1", "W2"
Set CelAdr = Range("I114").Offset(dL, 0)
Case Is = "X", "X1", "X2", "X3"
Set CelAdr = Range("I117").Offset(dL, 0)
Case Is = "Y"
Set CelAdr = Range("I121").Offset(dL, 0)
Case Is = "Z"
Set CelAdr = Range("I122").Offset(dL, 0)
Case Is = "Aa"
Set CelAdr = Range("I123").Offset(dL, 0)
Case Is = "Ab"
Set CelAdr = Range("I124").Offset(dL, 0)
Case Is = "Ac", "Ac1", "Ac2"
Set CelAdr = Range("I125").Offset(dL, 0)
Case Is = "Ad"
Set CelAdr = Range("I128").Offset(dL, 0)
Case Is = "Ae", "Ae1", "Ae2"
Set CelAdr = Range("I129").Offset(dL, 0)
Case Is = "Af"
Set CelAdr = Range("I132").Offset(dL, 0)
Case Is = "Ag"
Set CelAdr = Range("I133").Offset(dL, 0)
End Select
CelAdr.Value = ActiveSheet.Cells(l, c - 2).Value
End If
If Cells(l, c) = "A+B" And Cells(l, (c - 1)) <> "A" Then
ActiveSheet.Range("I62") = ActiveSheet.Cells(l, c - 2)
ActiveSheet.Range("I65") = ActiveSheet.Cells(l, c - 2)
End If
...
...
End Sub