>I TRIED your solutions 4 or 5 times. I'm done.

Well, I know, they work, since my colleague tested them on her example tables. All you had to do is to correct few accidental typos, then try. I'm curios to see, which one is faster and gives you completely correct result.

In your original post you haven't indicated, that you have orphan divisions and companies without divisions, which should complicate this SQL a little bit.

BTW, have you seen the solution with 2 SQLs and one Replace command?