Overflow with "long" counter ?

I am working in xlsx (Excel 2007) and working with a range, long 260k rows. I declared a counter as "long" to determine the range size. Msgbox returns the correct 260k. I can go to the end of the range, so row 260k ... Now I want to work my way up line by line by using:

For i = lngLastRow (the long variable) to 2 Step -1
    code
Next

But Excel returns an overflow error message.

Any suggestion ?

Where is the error occurring?

There's no reason based on the information given so far for that error. Perhaps a look at the whole macro.

Sub RatingStatistics()

Dim intLastRow As Long

Range("A2").Select
intLastRow = Cells(Rows.Count, 1).End(xlUp).Row
Range("A" & intLastRow).Select

For i = intLastRow To 2 Step -1
    Range("AC" & intLastRow).Select
    If Range("AC" & i).Value = "Legal" Or Range("V" & i).Value = "N" Then
        Rows(i).Select
        Selection.Delete Shift:=xlUp
    End If
Next

    Dim intLastRow As Long
    Dim i As Long
    
    intLastRow = Cells(Rows.Count, "A").End(xlUp).Row
    
    For i = intLastRow To 2 Step -1
        If Range("AC" & i).Value = "Legal" Or Range("V" & i).Value = "N" Then
            Rows(i).Delete Shift:=xlUp
        End If
    Next i

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