IF h_appl-header = space OR h_appl-handle = -1.
    CREATE OBJECT h_appl 'EXCEL.APPLICATION'.
    SET PROPERTY OF  h_appl  'VISIBLE' = 0.
  ENDIF.

  CALL METHOD OF  h_appl 'WORKBOOKS' = h_works.
  SET PROPERTY OF h_appl 'SheetsInNewWorkbook' = 1 .
  CALL METHOD OF  h_works 'Add' = h_work.
  CALL METHOD OF  h_work 'Worksheets' = h_sheets.
  CALL METHOD OF  h_sheets 'Item' = h_sheet EXPORTING #1 = sheet.
  CALL METHOD OF  h_sheet 'Cells' = ole_data.
  CALL METHOD OF  ole_data 'ITEM' = h_cell EXPORTING #1 = row #2 = col.
  SET PROPERTY OF h_cell 'VALUE' = lv_set no flush.

  CALL METHOD OF h_work 'SaveAs'  EXPORTING #1 = lv_path #6 = 1.
  SET PROPERTY OF  h_appl  'VISIBLE' = 1.
  cl_gui_cfw=>flush( ).
  FREE OBJECT ole_data.
  FREE OBJECT h_sheet.
  FREE OBJECT h_sheets.
  FREE OBJECT h_work.
  FREE OBJECT h_works.
  FREE  OBJECT h_appl.