تبدیل CSV به Excel

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">
 <Worksheet ss:Name="Sheet1">
  <Table>
<Row><Cell><Data ss:Type="String">name</Data></Cell><Cell><Data ss:Type="String">age</Data></Cell><Cell><Data ss:Type="String">city</Data></Cell></Row>
<Row><Cell><Data ss:Type="String">Ali</Data></Cell><Cell><Data ss:Type="String">20</Data></Cell><Cell><Data ss:Type="String">Tehran</Data></Cell></Row>
<Row><Cell><Data ss:Type="String">Sara</Data></Cell><Cell><Data ss:Type="String">21</Data></Cell><Cell><Data ss:Type="String">Shiraz</Data></Cell></Row>
<Row><Cell><Data ss:Type="String">Ali</Data></Cell><Cell><Data ss:Type="String">20</Data></Cell><Cell><Data ss:Type="String">Tehran</Data></Cell></Row>
<Row><Cell><Data ss:Type="String">Bob</Data></Cell><Cell><Data ss:Type="String"></Data></Cell><Cell><Data ss:Type="String">Tabriz</Data></Cell></Row>
  </Table>
 </Worksheet>
</Workbook>