Hi Dave, Here is my code:

#!/usr/local/bin/perl
#  Declarations
#===========================================================
use File::Basename;
use Spreadsheet::ParseExcel;
use Text::Iconv;
use Spreadsheet::XLSX;
use IO::Handle;
use encoding 'UTF8';

#  Program proper
# Check the input file provided is a xls or xlsx
#===========================================================

my $input_file_name = shift || usage();

($file,$dir,$ext) = fileparse($input_file_name, qr/\.[^.]*/);

$output_file_name = "$dir/"."$file".".csv";

open FILE, ">$output_file_name";
select FILE;

#===========================================================

parse_excel($input_file_name);

exit 0;

#  Subroutines
#===========================================================

sub parse_excel {

if ($ext eq ".xls") {

    my %arg = ( record_sep => "\n",
#                field_sep  => "\t",
                field_sep  => ",",
                xls        => undef );

    if ( @_ == 1 ) {
        $arg{xls} = shift;
    } elsif ( not @_ % 2 ) {
        %arg = ( %arg, @_ );
    }

    -e $arg{xls} or 
        die "Must provide valid XLS file! $arg{xls}, $!\n";

    # create a ParseExcel object
    my $excel_obj = Spreadsheet::ParseExcel->new();

    my $workbook = $excel_obj->Parse($arg{xls});

    # make sure we're in business
    die "Workbook did not return worksheets!\n"
        unless ref $workbook->{Worksheet} eq 'ARRAY';

    # we need to get each worksheet from the workbook in turn

#    for my $worksheet ( @{$workbook->{Worksheet}} ) 
    my $worksheet = $workbook->Worksheet(0);
 {

    # {Cells}[row][col]
    # empty worksheets have undef for MaxCol and MaxRow
        my $last_col = $worksheet->{MaxCol} || 0;
        my $last_row = $worksheet->{MaxRow} || 0;

        for my $row ( 0 .. $last_row ) {

            for my $col ( 0 .. $last_col) {

                my $cell = $worksheet->{Cells}[$row][$col];

               # print ref $cell ?
               #     $cell->Value : '' ;
        $str = ref $cell ? $cell->Value : '';
                    
        $str =~ s/\s+$//g;

        $str =~ s/\"//g;
                    
        $str =~ s/\r\n//g;

        $str =~ s/amp\;//g;

        $str =~ s/ \d\d\:\d\d\:\d\d//g;

        if ($str =~ /(\d*\d)-(\d*\d)-(\d\d)/) {
         ($m, $d, $y)  = split (/-/, $str);
         #if ($y eq '00') {$y = 0};
         if ($y > 50) {
          $y += 1900;
         } elsif ($y < 50) {
           $y += 2000;
         }
         $str = sprintf '%d/%d/%d', $m, $d, $y;
        }
                        
        if ($row == 0) {
            print $str;
        } else {
            print "\"$str\"";
        }

                print $arg{field_sep} unless $col == $last_col;
            }
            print $arg{record_sep} ; # record ends
        }
        print "\n" ; # worksheet ends
    }
} elsif ($ext eq ".xlsx") {

 my $converter = Text::Iconv -> new ("utf-8", "windows-1252");

    my %arg = ( record_sep => "\n",
#                field_sep  => "\t",
                field_sep  => ",",
                xls        => undef );

    if ( @_ == 1 ) {
        $arg{xls} = shift;
    } elsif ( not @_ % 2 ) {
        %arg = ( %arg, @_ );
    }

    -e $arg{xls} or 
        die "Must provide valid XLS file! $arg{xls}, $!\n";

 my $excel = Spreadsheet::XLSX -> new ($input_file_name, $converter);
# my $excel = Spreadsheet::XLSX -> new ($input_file_name, "");
 
# foreach my $sheet (@{$excel -> {Worksheet}}) 
  my $sheet = $excel -> Worksheet(0); 
{

#        printf("Sheet: %s\n", $sheet->{Name});
        
        $sheet -> {MaxRow} ||= $sheet -> {MinRow};
        
         foreach my $row ($sheet -> {MinRow} .. $sheet -> {MaxRow}) {
         
                $sheet -> {MaxCol} ||= $sheet -> {MinCol};
                
                foreach my $col ($sheet -> {MinCol} ..  $sheet -> {Max
+Col}) {
                
            my $cell = $sheet->{Cells}[$row][$col];
                    
            #print ref $cell ?
            #        $cell->Value : '';
                                
            $str = ref $cell ? $cell->Value : '';
                        
            $str =~ s/\s+$//g;

            $str =~ s/\"//g;
                        
            $str =~ s/\r\n//g;

            $str =~ s/amp\;//g;

            $str =~ s/ \d\d\:\d\d\:\d\d//g;

            if ($str =~ /(\d*\d)-(\d*\d)-(\d\d)/) {
             ($m, $d, $y)  = split (/-/, $str);
             #if ($y eq '00') {$y = 0};
             if ($y > 50) {
              $y += 1900;
             } elsif ($y < 50) {
               $y += 2000;
             }
             $str = sprintf '%d/%d/%d', $m, $d, $y;
            }
                        
            if ($row == 0) {
                print $str;
            } else {
                print "\"$str\"";
            }

            print $arg{field_sep} unless $col == $sheet -> {MaxCol};
 
                }
             print $arg{record_sep}; # record ends
        }
        print "\n"; # worksheet ends
 }
} elsif ($ext ne ".bubba") {
 print "This extension is not supported at this time";
 print "\n";
}
}
CLOSE FILE;
#===========================================================
sub usage {

    my ( $tool ) = $0 =~ m,([^\/]+$),;

    print <<HERE;
------------------------------------------------------------
USAGE:

   $tool EXCEL_FILE.xls || EXCEL_FILE.xlsx

Takes an Excel file either with a xls or xlsx extension,
parses it into comma delimited fields and rows, and sends
the results to a filename with .csv extension. 
------------------------------------------------------------
HERE
    exit 0;
}
[download]

Appreciate your time and help. Thanks, Raj