我把错误恢复旁边继续，如果它找不到电子邮件，但现在，如果它找不到附件，它仍然会发送到我需要它不发送没有附件，如果没有电子邮件仍然继续

Sub CreateStatement()

Dim EApp As Object
Set EApp = CreateObject("Outlook.Application")

Dim EItem As Object

'Dim EApp As Outlook.Application
'Set EApp = New Outlook.Application

'Dim EItem As Outlook.MailItem
'Set EItem = EApp.CreateItem(olMailItem)
Dim path As String
path = "K:\E-Fax Invoicing\PDF Output\"

Dim RList As Range
Set RList = Range("A2", Range("a2").End(xlDown))

Dim R As Range

For Each R In RList

    Set EItem = EApp.CreateItem(0)

    With EItem
        On Error Resume Next
        .SentOnBehalfOfName = ""
        .To = R.Offset(0, 2)
        .Subject = "December Statement: "
        .Attachments.Add (path & R.Offset(0, 3))
        .Body = "Dear " & R & vbNewLine & vbNewLine _
        & "Please find your " & R.Offset(0, 4) & " attached." 
        On Error GoTo 0
        If .Attachments.Count > 0 Then
            .send
        Else
            next
        End If
    End With


Next R

Set EApp = Nothing
Set EItem = Nothing

End Sub