1. store letters in array. Since you know the letters (a,b,c ...) why that asc-thing. Declare array of 26 as a string. Loop from 0 to 25 to store them from z to a because list is sorted in sheet (for each loop for every item in array of letters to store to array of 26).
2. when inserting rows, try to do it from last row to top row. achieving succes is must greater this way.
3. check last row value. if not = 1st item in array of letters then insert row, copy row+1 to row and row+1 becomes New + arrayletter(item x). Item x is a counter for the item in the array of letters starting at 0.
4. since you just inserted a row and we need to loop through every item in worksheet the loop is + 1 (we do this with vloop = lrow to 2 step - 1).
5. when letter on sheet = letter in array we skip letter in array because it's present in sheet. check previous value if it is = lrow value. if true then vloop = vloop -1. if not insert row and add New + row+1.value.

Charlize