Function VLFS(LookValue As Range, LookRange As Range, ReturnRange As Range)
  Dim iCell As Range
   If LookRange.Count <> ReturnRange.Count Then
     VLFS = "!!! диапазоны не равны"
     Exit Function
   End If
   
   n =  0 
   For Each iCell In LookRange
    n = n +  1 
    If iCell.Value = LookValue.Value Then
     VLFS = VLFS & ";" & IIf(ReturnRange(n).Value = "", """""", ReturnRange(n).Value)
    End If
   Next iCell
 VLFS = Replace(VLFS, ";", "",  1 ,  1 )
 If VLFS = "" Then VLFS = "!!! Не найдено искомого значения"
End Function