I don't have 2007, so am not sure how to do "or" within a Countifs() function...I am not even sure that it is possible...

but this Sumproduct() formula will do what you are asking for.

=SUMPRODUCT(--(E2:E150=M3),--(D2:D150=L2),(G2:G150=O2)+(G2:G150=O5))