Ls = Ls + 1
If Left$(Te(C), 1) = """" Then
Ts(Ls, C + 1) = Replace$(Mid$(Te(C), 2, Len(Te(C)) - 1), """""", """")
ElseIf IsNumeric(Te(C)) = "" Then Ls = Ls + 1
If Left$(Te(C), 1) = """" Then
Ts(Ls, C + 1) = Replace$(Mid$(Te(C), 2, Len(Te(C)) - 1), """""", """")
ElseIf IsNumeric(Te(C)) = "" Then