I think Nitro is right, their constants
Most spreadsheets have column titles in the second or so row. Thats pretty standard stuff. I think your users would get confused if you could change "A" etc.
You shouldn't chanage them!!!!!!!!!!!!!!
Warning....warning....warning
The Column Headers plus row ids should not be changed!!!!
They are used throughout macro and calculations.
Any spreadsheet package from VisiCalc to Lotus123 to Excel uses the same layout with cells id by Column:Row
ie cell(A3). Your users will be confused if you change these constants, which l still don't think you can