How to delete rows in Excel based on criteria using VBA?

Question

I am currently building a macro to format a sheet of data as well as to remove inapplicable rows of data. Specifically, I am looking to delete rows where Column L = \"ABC\"

Answer 1

Cell with number 12 is "L" and number 27 is "AA"

Dim x As Integer

x = 1

Do While x <= ActiveSheet.Cells.SpecialCells(xlCellTypeLastCell).Row

    If (Cells(x, 12) = "ABC") Then
    ActiveSheet.Rows(x).Delete
    Else
        If (Cells(x, 27) <> "DEF") And (Cells(x, 27) <> "") Then
        ActiveSheet.Rows(x).Delete
        Else
        x = x + 1
        End If
    End If

Loop

End Sub