How to Count a Cell if It matches

Hi, I had another tread started that was resolved but have a follow up question. How would one make a cell equal another cell by putting a letter in it. I have attached the EXCEL File with what i hope is a good description. What I am looking to do is when cells have something in it to equal into RESULTS tab with the corresponding WORD associated with the letter Thanks.

Put this in C2 on the results sheet and copy right and down as required.

Formula:

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BSB

That's perfect. Thank you for your time!!!

No problem. Happy to help.

Thanks for the rep point

BSB