use Data::Dumper;
use Spreadsheet::Read;

my $book = ReadData ("foo.xlsx");
print Dumper [ Spreadsheet::Read::rows($book->[1]) ];

##</code><code>##

$VAR1 = [
          [
            'cat',
            'foo'
          ],
          [
            '',
            'bar'
          ],
          [
            '',
            'baz'
          ],
          [
            'dog',
            'one'
          ],
          [
            '',
            'two'
          ],
          [
            '',
            'tree'
          ]
        ];