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my $converter = Text::Iconv->new("utf-8","windows-1251");
if ( !$excelFile ){
...
seek($fh,0,0);
my $excel = Spreadsheet::XLSX -> new ($fh,$converter);
#(convert to html here)

my $file = shift @ARGV;
 my $converter = Text::Iconv->new("utf-8","windows-1251");
my $excel = Spreadsheet::XLSX -> new ($file, $converter);
die "open failed" unless $excel;
#(convert to html here)