Beyond me how you figure A27 is the second blank...
it's the third blank from the bottom and sixth blank from the top.
Try this
Code:
Sub Dave_T_v2()
Dim lr As Long, i As Long
lr = Cells(Rows.Count, "A").End(xlUp).Row
For i = lr To 1 Step -1
If Cells(i, "A") = "" Then
If Cells(i - 1, "A") <> "" Then
Cells(i, "A").Select
Exit For
End If
End If
Next i
End Sub
If that's not what you're after you'll need to explain a little better.