Hello, I have found a few conversion applications that I can download t
convert a CSV file to an XLS file.

Is there a specification on how to do this conversion? What did th
developers of these conversion apps use as a reference for developin
their tool?

I want to understand the requirements of building an XLS file from
CSV file and write a simple script/app to take my query results (in cs
format) and put it into an Excel file that can be viewed using an
version of Excel.

Thanks,
Chri

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