open(FH, "<:raw:encoding(UTF16-LE):utf8", $File_UTF_MS);

##</code><code>##

    $Excel->{DisplayAlerts} = 'False';
    $xlWorkBook->SaveAs( $File_UTF_MS, $xlConst->{'xlUnicodeText'});

##</code><code>##

    open(FH, ">utf8", $File_UTF8);