find the last Occurrence in a table and return the value on the cell above it

[linkn00]

Hello,

I am struggling to figure out how to find the last Occurrence in a table and return the value on the cell above it with simple Excel formula. Please help
For example: i want to find the last occurrence for "a" in the following table, it would return c

a	b	a
a	a	c
a	b	a

 

[CA_Punit]

Hi peter

Which "A" cell "B4"???.

I just added one more filter criteria. As you know my intention was just in case you want, say last row cell which have "N" then even if there is word "NF" in cell "C6" it will pick cell "C6" and return cell "C5".
I understood this. As you said OP wants something else. I will go through the OP requirement again.