Is 'Name' column 1? and 'CODE' column 2?
Did you notice that none of the values in column 2 equals a possible outcome of your LEFT() string?
What are you trying to accomplish?
I was about to pose the exact same questions as Willem.
When you perform your LEFT() function, you are taking the first three characters from the 'Name' column and comparing it with all the values in the 'Code' column. There are no exact matches, hence you are getting the #N/A result.
Please clarify what you are after.