Problem with finding last number in a column

Folks,
I have attached a workbook where I am trying to identify the last number used in a column. There are two examples. The first one works, but the second one under the Practice section does not give me the correct answer and I do not know why.
LastNumberColumn.xlsx
Frank FreeseAsked:
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mvidasCommented:
fh_freese,

Technically, your cell A1 is not empty, as it says "Find the Last Number in a Column". Your J1 cell is empty though, since "Practice" is in H1.

Since J1 is blank, change the countblank range to start in row 1 instead of row 3.

Matt
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John EastonDirectorCommented:
The reason the first formula works, and the second one doesn't is due to the merged cells.  The Cell A1 has a value, the cell J1 doesn't.  This is because the data for a merged cell is stored in the first cell of the merged area.

If you adjust the merged cell and put data in cell J1 both formula work the same.
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Frank FreeseAuthor Commented:
Thanks folks. I can now see my problem!
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Patrick MatthewsCommented:
BTW, if you want the last number in a column, you can make your formula much simpler:

=LOOKUP(10^200,A:A)
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Frank FreeseAuthor Commented:
great tip! thank you
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