in reply to readings data, taking parts, outputting parts in a file

So what have you written so far? See How (Not) To Ask A Question, opendir and readdir, and Spreadsheet::ParseExcel.

Update: Duur, xml not xls ("worksheet" made me misread for some reason). Ignore that last module suggestion; XML::Twig would be the way to go as is mentioned below.

The cake is a lie.
The cake is a lie.
The cake is a lie.

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