#VALUE error appears before data calculates

Sergei, thank you for your reply!  I noticed I can remove all but one set of " " and the formula works perfectly fine yet the #VALUE still exists. (I've attached a screen shot for further clarity.)

Desired results: 

1)  No data --> No #VALUE or a blank cell

2)  Data entered --> Population of proper value from formula (e.g., +40, +30, +20 ... -30, -40)

G10's formula:    =IF(AN10=",",AN10)

K10's formula:    =IF(($G32-G10)>=35,+40,

                               IF(($G$32-G10)>=25,+30,

                               IF(($G$32-G10)>15,+20,

                               IF(($G$32G10>=+10,

                               IF(($G$32-G10)>-10,” “,

                               IF(($G$32-G10)<=-35,-40,

                               IF(($G$32-G10)<=-25,-30,

                               IF(($G$32-G10)<=-15,”-20,-10))))))))

AN10's formula:   =IFERROR(VLOOKUP(AM10,$AW$2:$AZ$700,4,0),"")

AZ3 is a Value

G32's formula:    =IF(AN32=",",AN32)

AN32's formula:  =IFERROR(VLOOKUP(AM32,$AW$2:$AZ$700,4,0),"")

AZ21 IS A VALUE

If I can supply further information, let me know.

Thanks, ProTee