Используйте оператор Kill
для удаления файлов в папке, затем выполните `RmDir '
Sub DeleteFolders()
Dim Folder As Range, Dim FolderPath As String
FolderPath = Range("DeleteFolderPath").Value
On Error Resume Next
For Each Folder In Range("DeleteFolderNames[Folder Name]")
Kill folderPath & "\" & Folder.Text & "\" & "*.*"
RmDir FolderPath & "\" & Folder.Text
Next Folder
End Sub