Option Compare Text
Sub es()
Dim i As Long
Application.ScreenUpdating = 0
For i = Cells.Find("*", , , , , xlPrevious).Row To 1 Step -1
If Left(Cells(i, 2), 1) <> "c" And Left(Cells(i, 2), 1) <> "u" And Left(Cells(i, 2), 1) <> "m" And Left(Cells(i, 2), 1) <> "g" Then Rows(i).Delete
Next i
End Sub