my $oExcel = new Spreadsheet::ParseExcel;
my $file = "test4.xls"; 
my $oBook = $oExcel->Parse($file);
my($iR, $iC, $oWkS, $oWkC);

my @thisrow; # to store the row for latter processing

# just the first worksheet

$oWkS = $oBook->{Worksheet}[0];

for ( $iR = $oWkS->{MinRow} ; 
      defined $oWkS->{MaxRow} &&   
      $iR <= $oWkS->{MaxRow}; $iR++) {

   @thisrow = ();   

   for ( $iC = $oWkS->{MinCol}; 
         defined $oWkS->{MaxCol} && 
         $iC <= $oWkS->{MaxCol}; $iC++) {

       $oWkC = $oWkS->{Cells}[$iR][$iC];
      
       if ($oWkC) { 

          push (@thisrow, $oWkC->Value); 

          print $thisrow[0];           

         # this last one ir just to test; here would 
         # go the print to the .txt file handler

       }


   }

}