use strict;
use vars qw( $MAX_EMPTY_ROWS );
use Win32::OLE qw/CP_UTF8/;

### Settings ###

# The number of max empty rows
$MAX_EMPTY_ROWS = 5;

# Set UTF-8 support on
Win32::OLE->Option(CP => CP_UTF8);

# Read the xls and the output filenames from the command line
die ( usage() ) if $#ARGV != 1;

my $xlsfile = shift (@ARGV);
my $xmlfile = shift (@ARGV);

# Create OLE object - Excel Application Pointer
my $xl_app = CreateObject Win32::OLE 'Excel.Application'
  or die "Cannot create OLE object: ". Win32::OLE->LastError();


# Open Excel File
my $workbook = $xl_app->Workbooks->Open($xlsfile)
  or die "Cannot open workbook '$xlsfile' (".Win32::OLE->LastError()."
+)";

do processing.....

# Open the output file
open(OUTPUT, ">:utf8", $xmlfile)
  or die "Cannot open file '$xmlfile' for writing";
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