For Each ws In qSheets
        'unlock
        ws.Unprotect
        On Error Resume Next
        'for each validation drop-down type cell
        For Each cell In ws.Cells.SpecialCells(xlCellTypeAllValidation)
            'check if it's not 2nd,3rd... cell in merged cell
            If cell.MergeArea.Item( 1 ).Address <> cell.Address Then GoTo nextfor
            'check if it's not blank
            If Len(CStr(cell.Value)) =  0  Then GoTo nextfor
            validationString = cell.Validation.Formula1
            validationString = Right(validationString, Len(validationString) -  1 )
            Set nm = ThisWorkbook.Names(validationString)
            Set listRange = nm.RefersToRange
            'find value in referred from validation list range and save it's address in array
            Set c = listRange.Find(CStr(cell.Value), , xlValues, xlWhole)
            addresses(UBound(addresses)) = CStr(c.Address)
            ReDim Preserve addresses( 1  To UBound(addresses) +  1 )
nextfor:
        Next
    Next

        For Each cell In ws.Cells.SpecialCells(xlCellTypeAllValidation)
'++++++
            If Err.Number <>  0  Then GoTo nextfor
            On Error GoTo  0 
'------
            If cell.MergeArea.Item( 1 ).Address <> cell.Address Then GoTo nextfor
.....
nextfor:
        Next
'++++++
    On Error GoTo  0 
'------
    Next