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Sub TEST()
Dim Arr, i&, T$, N&
Arr = Range([e1], [c65536].End(xlUp))  '¥HCÄæÀˬd³Ì«á¤@µ§
T = [a1]   'A1¦WºÙ¤å¦r
For i = 2 To UBound(Arr)
    If Arr(i, 3) Like "[A-z]*#*" Then N = N + 1 'EÄæ±a¦³[­^¤å+¼Æ¦r], ²Ö¥[1
    Arr(i - 1, 1) = T & IIf(N > 1, N, "")  '¦WºÙ+§Ç¸¹(N>=2)
Next i
[B2].Resize(UBound(Arr) - 1) = Arr
End Sub

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