#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::WriteExcel;

    my $workbook  = Spreadsheet::WriteExcel->new("reload.xls");
    my $worksheet = $workbook->addworksheet();

    my $format    = $workbook->addformat(
                                            align   => 'right',
                                            border  => 2
                                        );

    $worksheet->merge_cells("B4:D4");

    $worksheet->write("B4", "Hello", $format);
    $worksheet->write("C4", "",      $format);
    $worksheet->write("D4", "",      $format);