Let statement

[Let] variablename = expression

Let assigns a value to a variable.

Let is an optional keyword that is rarely used. The Let statement is required in older versions of BASIC.

Sub Form_Click()
   Dim Msg, Pi   ' Declare variables.
   Let Pi = 4 * Atn(1)   ' Calculate Pi.
   Msg = "Pi is equal to " & Str(Pi)
   MsgBox Msg   ' Display results.
End Sub