Looking to return column title of second largest value

I cannot seem to write the formula that would return the column header of the second largest value.

here is my data:

ETF-A ETF-B ETF-C ETF-D ETF-E ETF-F ETF-G ETF-H ETF-I ETF-J
10 10 11 11 27 35 26 27 27 36

I figured out how to get the max value's header using the formula =INDEX($C$2:$L$2,0,MATCH(MAX(C3:L3),C3:L3,0)) (which returns ETF-J) but I cannot seem to create a new formula that would return ETF-F, the second largest value.

Any advice would be much help thanks !!!!!