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my $xls = Spreadsheet::ParseExcel::Simple->read('spreadsheet.xls');
foreach my $sheet ($xls->sheets) {
...
       my @data = $sheet->next_row;
   }
}

my $ss = Spreadsheet::WriteExcel::Simple->new;
   $ss->write_bold_row(\@headings);
...
print $ss->data;
      # or
      $ss->save("filename.xls");