VB 6 runtime error

I'm writing a vb app that gets data over the comm port, manipulates the data, and then stores the data in Excel. My error occurs when I format the columns in Excel. I use the With statement to set the width of the first 10 columns. This works fine the first time I open Excel. However, if I close Excel and then open Excel (from within my app) I get "Run-time error '1004': Method 'Columns' of object '_Global' failed". If I get rid of the With statement and precede all my column format lines with the ExcelSheet object name then everything works ok.

 

I just re-read my original post and realized that it is nearly incomprehensible. I've attached a ZIP file (renamed as .txt) that includes two vb projects and two vb forms. One project works and the other causes an error if you open, then close, and then open Excel using the command buttons. The only difference between the two is the use of a With statement. I've changed my original project to eliminate the With statement, but I'm still interested in knowing why this happens.