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        for(my $iR = $oWkS->{MinRow} ; 
                defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $i
+R++) {
...
                print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC)
+;
            }
        }

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$oWkC = $oWkS->{Cells}[$iR][$iC];
print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC);