Compare 2 columns and return the best match

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Option Explicit
Option Base 1

Sub PrepareData()
Dim ObjDic    As Object
Dim NbRef As Object
Dim REF()
Dim LastRow1   As Long, LastRow2   As Long
Dim I  As Long, J As Long, K As Long
Dim J_Ref As Long
Dim TEMP

Set ObjDic = CreateObject("Scripting.Dictionary")

    LastRow2 = Range("C" & Rows.Count).End(xlUp).Row
    ReDim REF(1 To LastRow2, 1 To 2)
    For I = 2 To LastRow2
        TEMP = Split(Cells(I, "C"), " ")
        If (UBound(REF, 2) < UBound(TEMP, 1) + 1) Then
           ReDim Preserve REF(1 To UBound(REF, 1), 1 To UBound(TEMP, 1) + 1)
        End If
        For J = 0 To UBound(TEMP, 1)
            REF(I, J + 1) = TEMP(J)
        Next J
    Next I
    LastRow1 = Range("A" & Rows.Count).End(xlUp).Row
    For I = 2 To LastRow1
        For J = 2 To LastRow2
            For K = 1 To UBound(REF, 2)
                If ((REF(J, K) <> Empty) And (Len(REF(J, K)) > 1)) Then
                    If (Len(Cells(I, "A")) - Len(Replace(Cells(I, "A"), REF(J, K), "")) > 0) Then
                        If (ObjDic.exists(J)) Then
                            ObjDic.Item(J) = ObjDic.Item(J) + 1
                        Else
                            ObjDic.Add J, 1
                        End If
                        If (ObjDic.Item(J) = WorksheetFunction.Large(ObjDic.items, 1)) Then J_Ref = J
                    End If
                End If
            Next K
        Next J
        Cells(I, "B") = Cells(J_Ref, "C")
        ObjDic.RemoveAll
    Next I
End Sub