Making groups of levels

Hi, everybody
i have one excel file containing lot of different digits (example 5,7,10,11,15,16,19,20,23) in one row(a2 to a301). Each number in different cells. Now i want to add another row to same sheet for making group (low level, medium level, high level). The low level is 7 & less than 7, medium level is 7 to 15, high level is 16 & above. For these calculation i want to give three letters for low, medium, high respectively 1,2,3. Can anyone please help me.

You seem to be mixing up the term row and column, and your data seems to be in L2:L301. You can use this formula in T2 (if that's where you want it):

=IF(L2<=7,"L",IF(L2<=15,"M","H"))

and copy it down. If you want the numbers 1, 2, 3, then just use these instead of the letters L, M, H respectively.

Hope this helps.

Pete