subtotal and if condition

Hi,
I cannot figured out some formula in which a certain condition is taking place. In my worksheet I intend to count the number of rows(has letter) so that i should know the item that being done. How am i going sum the result if i filtered my data? or just showing the result if I add rows with certain letter. Thanks for help.

Originally Posted by DonkeyOte

see the COUNTIF function, ie:

E2: =COUNTIF($A$8:$A$26,$C2)

Thank you very much it solves my problem