Sorry, it has taken me so long to see this. I'm catching up on some older threads.

Ben, a visual aid like that could help make the different roles of quotation marks clearer. It would need to distinguish the quotes that delimit a VBA string from doubled quotes that represent a quote character inside it. Simply counting quotes would not tell you whether the resulting SQL is correct.

My Double Double Quotes video walks through building strings in stages, which is a useful companion to that idea.