Second to last exact match using xlookup

Hi,

I am using xlookup to find the last occurrence when two criteria match (exact match) in the table but also need to find second to last occurrence as the results are dates and I need to see how much time passed between them. Formula takes info from another file that I cannot add helper column to. Does anyone know how to do that?
It is a peace of cake to find the last match this if the formula:
=XLOOKUP(1;(C11='X:\EXCEL\[2019.xls]Sales'!$O$1:$O$65536)*(D11='X:\EXCEL\[2019.xls]Sales'!$E$1:$E$65536);'X:\EXCEL\[2019.xls]Sales'!$P$1:$P$65536;;0;-1)

But I cant figure out what I could add to retrieve second to last match.

Your help is appreciated.