#Value! error

a bit more info please
To best describe or illustrate your problem you would be better off attaching a dummy workbook. The workbook should contain the same structure and some dummy data of the same type as the type you have in your real workbook - so, if a cell contains numbers & letters in this format abc-123 then that should be reflected in the dummy workbook.

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you cant put a range in like that you have to reference a single cell
you have put
='3'!I35:J36
it must be
='3'!I35
just because the cells are merged you don't reference them all
you need reference only the upper left most cell of merged cells