For Each cell In Range("C3:C8056")
    If Not (e.Contains(cell, True)) Then
        columnD.Add (cell.value)
    End If
Next cell

    With Sheets("FY13")
        Dim e As New Enumerable
        Dim lastARow As Integer
        lastARow = .Range("A" & .Rows.Count).End(xlUp).Row
        Dim lastBRow As Integer
        lastBRow = .Range("B" & .Rows.Count).End(xlUp).Row

        Set e.Collection = Range("A3:A" & lastARow)
        e.Merge (Range("B3:B" & lastBRow))

        Dim cell As Range
        Dim columnD As New Enumerable
        Dim lastCRow As Integer
        lastCRow = .Range("C" & .Rows.Count).End(xlUp).Row


        For Each cell In Range("C3:C" & lastCRow)