Hi Marcelo
... and one that accepts letters with diacritics:
=SUMPRODUCT(0+EXACT(MID(A2,ROW(INDIRECT("1:"&LEN(A2))),1),UPPER(MID(A2,ROW(INDIRECT("1:"&LEN(A2))),1))))
<TABLE style="BORDER-BOTTOM-COLOR: #cccccc; BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-COLOR: #cccccc; BORDER-COLLAPSE: collapse; FONT-FAMILY: Arial,Arial; BACKGROUND: #fff; BORDER-TOP-WIDTH: 2px; BORDER-BOTTOM-WIDTH: 2px; BORDER-RIGHT-COLOR: #cccccc; FONT-SIZE: 10pt; BORDER-LEFT-COLOR: #cccccc; BORDER-LEFT-WIDTH: 2px" border=1 cellPadding=1><TBODY><TR><TH style="BORDER-BOTTOM-COLOR: #888888; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px"> </TH><TH style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: center; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px">A</TH><TH style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: center; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px" width=30>B</TH><TH style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: center; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px" width=30>C</TH></TR><TR><TD style="BORDER-BOTTOM-COLOR: #000000; TEXT-ALIGN: center; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #000000; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #000000; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em">1</TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD></TR><TR><TD style="BORDER-BOTTOM-COLOR: #000000; TEXT-ALIGN: center; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #000000; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #000000; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em">2</TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: left; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em">POLUIÇÃO</TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em">8</TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD></TR><TR><TD style="BORDER-BOTTOM-COLOR: #000000; TEXT-ALIGN: center; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #000000; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BACKGROUND: #9cf; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #000000; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em">3</TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD><TD style="BORDER-BOTTOM-COLOR: #888888; TEXT-ALIGN: right; PADDING-BOTTOM: 0.25em; BORDER-RIGHT-WIDTH: 1px; BORDER-TOP-COLOR: #888888; PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-COLOR: #888888; BORDER-LEFT-COLOR: #888888; BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 0.4em"> </TD></TR><TR><TD style="PADDING-LEFT: 1em; BACKGROUND: #9cf" colSpan=4>[Book1]Sheet2</TD></TR></TBODY></TABLE>