OK, now I see the Merge. It is curious that you specify the Merge Range backwards (C2:B2). Not wanting to look up ActiveX, I looked at how the Report Generation Toolbox does this (I also searched the Web for how to Merge Excel Cells using ActiveX). It's not particularly pretty -- you need to create a Range Object from B2:C2 and then use this as the Range argument to the Merge Method (with, as near as I can tell, Across unwired).
Assuming that you ever get this to work, have you thought about how you are going to document this and maintain it? Are you confident that if you come back to this code in six months (because you want to do something similar, but different, using Excel), you will understand the code you have already written? Yikes ...
Bob Schor