Sub DeleteSecondLetter() Dim lastRow As Long Dim i As Long Dim cellText As String

lastRow = ActiveSheet.Cells(Rows.Count, "H").End(xlUp).Row

For i = 1 To lastRow
    cellText = Range("H" & i).Value
    If Len(cellText) > 1 And IsNumeric(cellText) = False Then
        Range("H" & i).Value = Left(cellText, 1) & Mid(cellText, 3)
    End If
Next i

End Sub


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