Sub copyRows()

Dim i As Integer, j As Integer, k As Integer
Dim bReport As Workbook, bReport2 As Workbook
Dim Report As Worksheet, Report2 As Worksheet

Set Report = Excel.ActiveSheet 'This assumes your sheet with data is the active sheet.
Set bReport = Report.Parent
Set bReport2 = Excel.Workbooks.Add 'This opens a new workbook
Set Report2 = bReport2.Worksheets(1) 'This assigns the variable for the worksheet where we will be pasting our data.

Report2.Cells(1, 1).Value = "Copied Rows" 'This gives a title to the worksheet (helps to avoid having to identify _
                                            the initial iteration of our for...next loop

For i = 1 To Report.UsedRange.Rows.Count 'Loops once for each row in the worksheet.

    If InStr(1, Left(Report.Cells(i, 2).Value, 1), "e", vbTextCompare) = 1 Then 'This searches the first letter of the value. I used the instr function to make it case-insensitive.
                                                                                    'You could also disable the binary comparison for the subroutine to accomplish this, but why bother?
        Report.Cells(i, 1).EntireRow.Copy 'This copies the row
        j = Report2.UsedRange.Rows.Count + 1 'This finds the row below the last used row in the new worksheet/workbook.
        Report2.Cells(j, 1).EntireRow.Insert (xlDown) 'This pastes the copied rows.
    End If
Next i

End Sub