I just tried your sample, by placing the items in column A at M9 and the items in B at U9 and ran the formula:
CSE confirmed and copied down.
There are alot of blanks in the bottom part of column M, but those don't show up in the formula column.. it goes smoothly from last number in M to first number in U.
If you want attach the actual workbook deleting all columns except M and U....and I could verify.
The only way I get those gaps is if I enter a space in some cells in column M...
Try going to the cell after the last number in column M and just press delete. Then copy that blank cell down to M59.. now is the result still the same?
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