public void cell(String cellRef, String formattedValue, XSSFComment comment) {
            try {
                // Handle any missing cells
                int colNum =
                        (cellRef == null) ? lastSeenCol + 1 : (new CellReference(cellRef)).getCol();
                for (int cn = lastSeenCol + 1; cn < colNum; cn++) {
                    xhtml.startElement("td");
                    xhtml.endElement("td");
                }
                lastSeenCol = colNum;

                // Start this cell
                xhtml.startElement("td");

                // Main cell contents
                if (formattedValue != null) {
                    xhtml.characters(formattedValue);
                }

                // Comments
                if (comment != null) {
                    xhtml.startElement("br");
                    xhtml.endElement("br");
                    xhtml.characters(comment.getAuthor());
                    xhtml.characters(": ");
                    xhtml.characters(comment.getString().getString());
                }

                xhtml.endElement("td");
            } catch (SAXException e) {
                throw new RuntimeSAXException(e);
            }
        }
Turns formatted sheet events into HTML
tika-parsers/tika-parsers-standard/tika-parsers-standard-modules/tika-parser-microsoft-module/src/main/java/org/apache/tika/parser/microsoft/ooxml/XSSFExcelExtractorDecorator.java