Toolic, Thank you for your advice. I tried the "eq" option but that didn't address my problem. What I did do that kind of worked was add a new foreach statment:

foreach my $row ($sheet->{MinRow}+18..$sheet->{MaxRow}){

    if ($sheet->{Cells}[$row][2]->{Val} eq "SYSTEM") {$comment = $shee
+t->{Cells}[$row-2][2]->{Val};}
}
[download]

However, the net result was the script ran down to the last SYSTEM in the spreadsheet and returned the $comment value above it.

I made the mistake of posing a similar issue related to the script as Iterative Subroutine Approach Question posting. To avoid further confusion I am going to pick this question up there and close out this posting.

Thanks again for your assistance!