ExcelBanter - Range.ListHeaderRows

Could someone please tell me how the value of this property is
determined? It seems excel automatically assumes that the first row(or
first 2 rows) is a header row. It creates problem for me when I try to
convert the excel data to MS recordset xml format
(range.get_Value(XlRangeValueDataType.xlRangeValue MSPersistXML)). If
there are 2 headers in the file, the values in the first and second
rows are merged and set in the Schema:AttributeType element. So, now,
by looking at the persisted xml, there is no way to tell what was the
values in the 1st and 2nd rows.

Q: Is there any way to tell the excel com components that there is no
header rows in the file i am about to open or before calling
get_Value() method?

Thanks