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use Spreadsheet::ParseExcel::Simple;
use Data::Dumper;
...
  #  my @data = $sheet->next_row;
  #}
}

use Spreadsheet::ParseExcel::Simple;

...
        }
    }
}

--------- SHEET:Sheet1
COPY V=2 H=0
...
cat     Fluffy
cat     Vera
cat     Manxie