More then 64 levels of nesting need a simpler formula

SergeiBaklan 

Hello Sergei, Thank you for this precisions:
The Version I use is Excel 2016 in Windows 10 (1607)
The logic I'm searching is:
I have a table of values that associate with certain users - eg If "RED" user "John"
After that I have an extract that I need to run through for this data
eg. the value color comes out in column "N" and I must assign user in column "S" but the assignment needs to respect the row
If "N1" the cell contains the word "RED" the cell "S1" needs to be populated with "John" .

The suggestion of Juliano, can I keep the matching row condition? 

I've redone a new sample file
Hope this is more clear.

Thank you for you help and time