Formula to Itemise a list with letters

[A Taylor]

I have a list of items on a few pages and want a formula in column A that gives the items letters not numbers
This doesnt work but should give an idea as to what I'm trying to do
=If(B1>0,"A","")
=If(B2>0,A+1,"")

Not all rows have data on them

does anyone get the gist of what I'm trying to do - or have a solution?

 

[VoG]

Possibly

=CHAR(B1+64)

 

[A Taylor]

Thanks for your reply Peter,

That formula seems to return the corresponding letter in the alphabet but I want to list the items A, B, C etc if there is numeric data in column D

Any ideas?
Thanks again