#!perl
use strict;
use Win32::OLE;

$Win32::OLE::Warn = 3; # die on errors
my $file = 'c:\\temp\\Book1.xml';

my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
         || Win32::OLE->new('Excel.Application');

my $workbook = $Excel->Workbooks->Open($file);

$workbook->saveAs('c:\\temp\\Book1.xlsx',{FileFormat => 51}); #xlWorkbookDefault
$workbook->Close();
$Excel->Quit();

##</code><code>##

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:o="urn:schemas-microsoft-com:office:office"
 xmlns:x="urn:schemas-microsoft-com:office:excel"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:html="http://www.w3.org/TR/REC-html40">
 <DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
  <Author></Author>
  <LastAuthor></LastAuthor>
  <Created>2016-06-02T19:35:52Z</Created>
  <Version>14.00</Version>
 </DocumentProperties>
 <OfficeDocumentSettings xmlns="urn:schemas-microsoft-com:office:office">
  <AllowPNG/>
 </OfficeDocumentSettings>
 <ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
  <WindowHeight>10815</WindowHeight>
  <WindowWidth>21075</WindowWidth>
  <WindowTopX>480</WindowTopX>
  <WindowTopY>105</WindowTopY>
  <ProtectStructure>False</ProtectStructure>
  <ProtectWindows>False</ProtectWindows>
 </ExcelWorkbook>
 <Styles>
  <Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Bottom"/>
   <Borders/>
   <Font ss:FontName="Calibri" x:Family="Swiss" ss:Size="11" ss:Color="#000000"/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
  </Style>
 </Styles>
 <Worksheet ss:Name="Sheet1">
  <Table ss:ExpandedColumnCount="3" ss:ExpandedRowCount="9" x:FullColumns="1"
   x:FullRows="1" ss:DefaultRowHeight="15">
   <Row>
    <Cell><Data ss:Type="String">a1</Data></Cell>
   </Row>
   <Row>
    <Cell><Data ss:Type="String">a2</Data></Cell>
   </Row>
   <Row>
    <Cell><Data ss:Type="String">a3</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="2"><Data ss:Type="String">b4</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="2"><Data ss:Type="String">b5</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="2"><Data ss:Type="String">b6</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="3"><Data ss:Type="String">c7</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="3"><Data ss:Type="String">c8</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="3"><Data ss:Type="String">c9</Data></Cell>
   </Row>
  </Table>
  <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <PageSetup>
    <Header x:Margin="0.3"/>
    <Footer x:Margin="0.3"/>
    <PageMargins x:Bottom="0.75" x:Left="0.7" x:Right="0.7" x:Top="0.75"/>
   </PageSetup>
   <Selected/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>5</ActiveRow>
     <ActiveCol>4</ActiveCol>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
  </WorksheetOptions>
 </Worksheet>
 <Worksheet ss:Name="Sheet2">
  <Table ss:ExpandedColumnCount="1" ss:ExpandedRowCount="1" x:FullColumns="1"
   x:FullRows="1" ss:DefaultRowHeight="15">
  </Table>
  <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <PageSetup>
    <Header x:Margin="0.3"/>
    <Footer x:Margin="0.3"/>
    <PageMargins x:Bottom="0.75" x:Left="0.7" x:Right="0.7" x:Top="0.75"/>
   </PageSetup>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
  </WorksheetOptions>
 </Worksheet>
 <Worksheet ss:Name="Sheet3">
  <Table ss:ExpandedColumnCount="1" ss:ExpandedRowCount="1" x:FullColumns="1"
   x:FullRows="1" ss:DefaultRowHeight="15">
  </Table>
  <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <PageSetup>
    <Header x:Margin="0.3"/>
    <Footer x:Margin="0.3"/>
    <PageMargins x:Bottom="0.75" x:Left="0.7" x:Right="0.7" x:Top="0.75"/>
   </PageSetup>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
  </WorksheetOptions>
 </Worksheet>
</Workbook>