Dim rngFilterbereich As Excel.Range
Dim rngIntersect As Excel.Range
Dim lngArea As Long
If ThisWorkbook.ActiveSheet.FilterMode Then ThisWorkbook.ActiveSheet.FilterMode = False
Set rngFilterbereich = ThisWorkbook.ActiveSheet.Range("A1:C10")
rngFilterbereich.AutoFilter Field:=1, Criteria1:="x"
Set rngIntersect = Intersect(rngFilterbereich, rngFilterbereich.Offset(1, 0), rngFilterbereich.SpecialCells(xlCellTypeVisible))
If Not rngIntersect Is Nothing Then
For lngArea = 1 To rngIntersect.Areas.Count Step 1
rngIntersect.Areas(lngArea).Columns(3).Value = "U"
Next
End If