# create the sql select statement
my $sql = "SELECT * INTO OUTFILE 'c:/proyecto/$filename'
FIELDS TERMINATED BY ','
LINES TERMINATED BY '\r\n' FROM t3132";
                      
my $sth = $dbh->prepare($sql);
$sth->execute ();
$sth->finish ();
$dbh->disconnect ();

my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
    || Win32::OLE->new('Excel.Application', 'Quit'); 
#------ Abro el archivo CSV y lo dirijo al primera hoja de trabajo ---
+--
my $Book = $Excel->Workbooks->Open("c:\\proyecto\\$filename");
my $Sheet = $Book->Worksheets(1);
print $filename ",,,,,\n";
#------ Busco las ultimas celdas usadas en la hoja de trabajo ------
my $LastRow = $Sheet->UsedRange->Find({What=>"*",
    SearchDirection=>xlPrevious,
    SearchOrder=>xlByRows})->{Row};
my $LastCol = $Sheet->UsedRange->Find({What=>"*", 
                  SearchDirection=>xlPrevious,
                  SearchOrder=>xlByColumns})->{Column};
#------ Imprimo en pantalla los valores -------
print "Ultima Columna:\n";
print "$LastCol\n";
print "Ultimo renglon:\n";
print "$LastRow\n"; 

#------ Ahora busco las celdas de la hoja de excel -----
#en este caso dejo la primera linea sin contar porque es la de los enc
+abezados
my ($Start_col, $Num_Cols,$End_col) = ('A', $LastCol, 'A');
++$End_col while --$Num_Cols;
my ($Start_row, $Num_rows) = (4, $LastRow);
my $End_row = $Start_row + $Num_rows - 1;
my $Range_str = "$Start_col$Start_row:$End_col$End_row";
#------ Imprimo los valores -----------
print $Start_col;
print $Start_row; 
print $End_col;
print $End_row;
print "Fin de busqueda de los datos";
my $range2 = $Sheet->Range($Range_str);
$range2->AutoFormat(7);
[download]

Instead of selecting straight into a file, you might want to write the file using Spreadsheet::WriteExcel. That module is capable of inserting images into the spreadsheet. You then wouldn't need to use Win32::OLE.

Generally, when you want to open a file for writing, you would do something like:

open FILE_HANDLE, ">filename.csv" or die "Couldn't open filename.csv f
+or writing $!";
[download]

and then to print to the file you would specify the file handle as part of the print statement, hence print FILE_HANDLE ",,,,,\n"; In this case, I can see where you're opening the work book with Win32::OLE, but all of your print statements seem to be going to standard output, which won't write anything to the file.

update: fixed type (thanks blazar)