Well, opening the docs on CPAN lead me to this:

Additional Examples:
 
If you performed a normal installation the following
examples files should have been copied to your
~site/Spreadsheet/WriteExcel/examples directory: 

The following is a description of the example files that
are provided with Spreadsheet::WriteExcel. They are intended 
to demonstrate the different features and options of the module. 

[..SNIP..]

   Developer
   =========
comments.pl         Add cell comments to Excel 5 worksheets.
[download]

Just think of what other wonders might have been missed.

C-.

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Flex the Geek