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Dim cel As Range, rg As Range
Application.ScreenUpdating = False
Set rg = Range("M2") 'First cell with data in column M
Set rg = Range(rg, Cells(Rows.Count, rg.Column).End(xlUp)) 'All the data in column M
Set rg = rg.Offset(0, -1)
For Each cel In rg.Cells
If cel.Value = "" And cel.Offset(0, 1).Value <> "" Then cel.Value = "N"
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