Function Proc(names) ReDim rtn(UBound(names)+1) tbl = Array("A","B","C","D","E","F","G","H","I","J","K","L","M","N","O","P","Q","R","S","T","U","V","W","X","Y","Z") n = UBound(tbl) + 1 i = 0 For Each name In names j = i Mod n If j = 0 Then c = "" k = i Do While k >= n k = k / n - 1 c = tbl(k Mod n) & c Loop End If rtn(i) = name & c & tbl(j) i = i + 1 Next Proc = rtn End Function