perfect. .. here it is:
SELECT IIf(IsNull([Last Name]),IIf(IsNull([First Name]),[Company],[First Name]),IIf(IsNull([First Name]),[Last Name],[Last Name] & ", " & [First Name])) AS [File As], IIf(IsNull([Last Name]),IIf(IsNull([First Name]),[Company],[First Name]),IIf(IsNull([First Name]),[Last...