You don't have the syntax quite right - try this version
=SUMPRODUCT(--('Complete Pipe'!$P$9:$P$3250=D126),--('Complete Pipe'!$B$9:$B$3250=$D$30),--('Complete Pipe'!$Y$9:$Y$3250=$E$117),'Complete Pipe'!$FL$9:$FL$3250)
You could also use SUMIFS in Excel 2007....
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