protected static void parse(OldExcelExtractor extractor, XHTMLContentHandler xhtml)
            throws TikaException, IOException, SAXException {
        // Get the whole text, as a single string
        String text = extractor.getText();
        // Split and output
        String line;
        BufferedReader reader = new BufferedReader(new StringReader(text));
        while ((line = reader.readLine()) != null) {
            xhtml.startElement("p");
            xhtml.characters(line);
            xhtml.endElement("p");
        }
    }
A POI-powered Tika Parser for very old versions of Excel, from
pre-OLE2 days, such as Excel 4.
tika-parsers/tika-parsers-standard/tika-parsers-standard-modules/tika-parser-microsoft-module/src/main/java/org/apache/tika/parser/microsoft/OldExcelParser.java