I've edited the function and now with this function it gets 140:

Function Rep(S As String) As String
Dim Wot, Wit, Wff, i As Integer
Wff = Array(".", ",", "Incorporated", "Inc", "Limited", "Ltd", "Corp", "Corporation", _
"City of", "Capital Inc", "Illuminating", "Illum", "LLC", "Of")
For i = LBound(Wff) To UBound(Wff): S = Replace(S, Wff(i), ""): Next i

Wot = Array("Company", "Electric", "Public", "Services", "Service", "-", _
"New York", "&", "  ", "and", "Mount")
Wit = Array("Co", "Elec", "Pub", "Serv", "Serv", " ", "NY", " & ", " ", "&", "Mt")
For i = LBound(Wot) To UBound(Wot): S = Replace(S, Wot(i), Wit(i)): Next i

Rep = Trim(S): End Function