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Default Can Excel 97 read Excel 2003 simple spreadsheet?

I am writing a ReadMe file and want to list minimum requirements for viewing
an Excel 2003 spreadsheet. The only formulas are Count functions used to
tally columns. Other than that it is a basic flat list spreadsheet. For
viewing this .xls file may I be safe to say that a minimum of Excel 97 is
needed?

Thanks.
 
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