yes sorry, didn't think about that. This is all the original code with a few extra prints in. Didn't want to rewrite his code for him. But yes I did forget about empty rows. So instead of:

print "<td>" . $CellObject->Value . "</td>" if ($CellObject);

I would do: 

print ($CellObject ? ("<td>" . $CellObject->Value . "</td>") :"<td>&nb
+sp;</td>");
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Updated: added   as ww suggested. Otherwise it might render like crap.