@Override
        public void endElement(String uri, String localName, String qName) throws SAXException {
            localName = localName.toLowerCase(Locale.US);
            if (MS_SPREADSHEET_URN.equals(uri)) {
                switch (localName) {
                    case TABLE:
                        handler.endElement(XHTMLContentHandler.XHTML, TBODY, TBODY);
                        handler.endElement(XHTMLContentHandler.XHTML, TABLE, TABLE);

                        break;
                    case WORKSHEET:
                        handler.endElement(XHTMLContentHandler.XHTML, DIV, DIV);
                        break;
                    case ROW:
                        handler.endElement(XHTMLContentHandler.XHTML, TR, TR);
                        break;
                    case CELL:
                        handler.endElement(XHTMLContentHandler.XHTML, TD, TD);
                        break;
                    case DATA:
                        if (href != null) {
                            AttributesImpl attrs = new AttributesImpl();
                            attrs.addAttribute(XHTMLContentHandler.XHTML, HREF, HREF, CDATA, href);
                            handler.startElement(XHTMLContentHandler.XHTML, A, A, attrs);
                        }
                        String b = buffer.toString();
                        if (b == null) {
                            b = "";
                        }
                        char[] chars = b.trim().toCharArray();
                        handler.characters(chars, 0, chars.length);
                        if (href != null) {
                            handler.endElement(XHTMLContentHandler.XHTML, A, A);
                        }
                        buffer.setLength(0);
                        inData = false;
                        href = null;
                        break;
                }
            }

        }
Parses wordml 2003 format Excel files.  These are single xml files
that predate ooxml.
<p>
See <a href="https://en.wikipedia.org/wiki/Microsoft_Office_XML_formats">https://en.wikipedia.org/wiki/Microsoft_Office_XML_formats</a>
tika-parsers/tika-parsers-standard/tika-parsers-standard-modules/tika-parser-microsoft-module/src/main/java/org/apache/tika/parser/microsoft/xml/SpreadsheetMLParser.java