Countif when cells filtered

Perhaps something like this?

Formula:

=SUMPRODUCT(--(SUBTOTAL(3,OFFSET(AAB$7,ROW(AAB$7:AAB$212)-MIN(ROW(AAB$7:AAB$212)),))>0),COUNTIF(AAB$7:AAB$212,AAB$7:AAB$212))

OK. What are you filtering in/out?

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Try using COUNTIFS with a helper column (say, column AAZ, which may be hidden):

- put the following formula in cell AAZ7 and drag-copy it down to cell AAZ212:
=AGGREGATE(3,5,AAB7)

- the followig formula will count N's in visible cells only:
=COUNTIFS(AAB$7:AAB$212,"N",AAZ$7:AAZ$212,1)