How to find the 2nd instance of a value in VLOOKUP

Finding the first is easy, but how do you find the 2nd?

VLOOKUP() isn’t the appropriate function. (It’s very limited anyway.)
You will need helpers. See attached example:
disask99681_FindRepeatedInstance.ods (20.7 KB)

Thank you so much. I don’t understand it but that’s easily fixed with effort.

Thank you again.