Your not actually looping in the code provided so you will always hit FindFirst
on the first pass and never the come back around to it the FindNext
statement. Try something like this:
Do Until rs.EOF
If rs.AbsolutePosition = 1 Then
'do something to first record set
Else
'do something else...
End If
Loop
The Do Until rs.EOF
will only loop when you have a record set returned.