In N3 copied right to O3 :
=LOOKUP($M3,CHOOSE(MOD(CODE($J3)&CODE(RIGHT($K3))&CODE($L3),6),$E$2:INDEX(E$2:E$30000,INDEX(MATCH(1,($C$2:$C$30000="")*($D$2:$D$30000=""),0)-1,0)),$E$28:INDEX(E$28:E$30000,INDEX(MATCH(1,($C$28:$C$30000="")*($D$28:$D$30000=""),0)-1,0)),"",$E$20:INDEX(E$20:E$30000,INDEX(MATCH(1,($C$20:$C$30000="")*($D$20:$D$30000=""),0)-1,0)),$E$10:INDEX(E$10:E$30000,INDEX(MATCH(1,($C$10:$C$30000="")*($D$10:$D$30000=""),0)-1,0))))
Regards
Bosco