: Dim strCellValue, strReference, strAcNum, strChr As String
: Dim intRow, intCol, x, y As Integer, varElements As Variant

A note on Dim: If you look at the Example under Dim
in VBA help, you'll see that the above Dim statements
actually do this.

Dim strCellValue As Variant
Dim strReference As Variant
Dim strAcNum As Variant
Dim strChr As String

Dim intRow As Variant
Dim intCol As Variant
Dim x As Variant
Dim y As Integer

Dim varElements As Variant

I think you wanted this.

Dim strCellValue As String
Dim strReference As String
Dim strAcNum As String
Dim strChr As String

Dim intRow As Integer
Dim intCol As Integer
Dim x As Integer
Dim y As Integer

Dim varElements As Variant