'в коде в цикле собирается строка: 
        FormatGrayMinus = FormatGrayMinus & "," & "R" & CRow & "C" & foundcol
          '.cells(CRow, foundcol).Interior.ColorIndex = 15 
          '.cells(CRow, foundcol).FormulaR1C1 = "-" 


 'в конце: 

If Len(FormatGrayMinus) >  0  Then
FormatGrayMinus = Mid(FormatGrayMinus,  2 )
 'Debug.Print FormatGrayMinus 
 'типа : R9C4,R9C5,R9C6,R9C7,R9C8,R9C9,R9C10,R9C11,R9C12,R9C13,R9C14,R9C15,R9C16 

With XL.range(XL.ConvertFormula(FormatGrayMinus, - 4150 ,  1 ))
         .Interior.ColorIndex =  15 
         .FormulaR1C1 = "-"

Private Sub ExcelOut(OutRange As String, CellValue As String, CellFormat As String)
Dim rng
Dim zpta200
 
If Len(OutRange) =  0  Then Exit Sub
OutRange = Mid(OutRange,  2 )  'Обрезка первого разделителя 

While OutRange <> ""
    zpta200 = InStr( 200 , OutRange, ",", vbTextCompare)  'Ищем позицию разделителя после 200 позиции 
    If zpta200 <>  0  Then
        rng = Left(OutRange, zpta200)
        If Right(rng,  1 ) = "," Then rng = Left(rng, Len(rng) -  1 )
         'Debug.Print rng 
        OutRange = Mid(OutRange, zpta200 +  1 )
     Else
        If OutRange = "" Then Exit Sub
        rng = OutRange
        OutRange = ""
    End If
    rng = XL.Application.ConvertFormula(rng, - 4150 ,  1 ,  4 )
     'Debug.Print rng 
    rng = Replace(rng, ",", ";", , , vbTextCompare)
    With XL.Range(rng)
        If CellValue <> "" Then .FormulaR1C1 = CellValue
        If CellFormat <> "" Then .Interior.ColorIndex = CellFormat
    End With
Wend



End Sub