Sub test()
Dim I As Long, J As Long
J = 1
For I = 13 To 60000 Step 107
Cells(J, 5) = "=sum(D" & I & ":D" & I + 26 & ")"
Cells(J + 1, 5) = "=sum(D" & I + 26 & ":D" & I + 26 + 28 & ")"
Cells(J + 2, 5) = "=sum(D" & I + 28 + 26 & ":D" & I + 26 + 28 + 26 & ")"
Cells(J + 3, 5) = "=sum(D" & I + 27 + 26 + 27 & ":D" & I + 26 + 28 + 26 + 27 & ")"
J = J + 4
Next I
End Sub