Tom, as I mentioned, I was looking only at the first page of this thread so I was working on the first file Grul sent you which had some issues. I did not check his last workbook, but I have no doubt Grul did a great job. I think we just do it differently.
If you are interested, I also did some modifications to my solution. I made Sheet3 invisible so no one will be tempted to modify it and I created a deleted records tab to keep track of them.
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