There are a few choices.
If you mean the equivalent of Cut|paste:
Option Explicit
Sub testme()
With ActiveSheet
If LCase(.Range("e2").Value) = LCase("COA") Then
.Range("e2").Cut _
Destination:=.Range("E3")
End If
End With
End Sub
If you mean just reassign the value, you coul use:
Option Explicit
Sub testme2()
With ActiveSheet
If LCase(.Range("e2").Value) = LCase("COA") Then
.Range("E3").value = .range("E2").value
.range("e2").value = ""
End If
End With
End Sub