This was all on the server (IBM i).  Not on any client.  So it was a 
server based program trying to automatically convert a DB2 file into a 
spreadsheet.  I am reasonably sure that it wasn't trying to do a plain CSV 
file as a plain CSV file would not have hurled and tried to make something 
beginning with an equal sign into a formula.  Again, this occurred even 
before it could attach it to an email.  I'm also reasonably sure it didn't 
make it a CSV file on the server and then pass that off to another utility 
to make it into a spreadsheet before attaching it to an email.
SQL2XLS
copyright('Giuseppe Costagliola - beppecosta@xxxxxxxx - 2004')
BNDDIR('HSSF')
http://www.mcpressonline.com/mc/1@198.buI4bydC35j.0@.6aed3f76
* ------------------ Modification Log: ------------------------- 
* CTS00 08/23/04 Downloaded and compiled after changing program name 
*  from SQL2XLSR to SQL2XLS.  Also, removed illegal DBCS field names. 
* DLS   11/19/08 Added ability to select sheet to modify when using 
*                a 'from' sheet. 
* CTS01 01/19/10 Allow formulas =... 
*                Allow bold row cell formatting. 
* CTS02 02/16/10 Allow adjusting blank lines on XLS file appends. 
* DLS   04/10/12 Mods to make compatible with new Excel 2007+ jars. 
* CTS03 03/19/14 Allow reading xlsx file (was wrong POI open). 
*                Convert to HSSFR4 procedures and HSSF_H_t template. 
* DLS   11/25/14 add hssf_begin and end to optimize memory usage. 
*                Use SXSSF for new style spreadsheet for further 
*                memory optimization, extending the limit on spreadsheet
*                size. 
* CTS   08/12/15 Use SXSSF for XLSX updates by positioning with XSSF 
*                then writing with SXSSF using XSSF template workbook. 
* CTS   01/25/16 Allow CNVTYPE(*JAVA) for using SQL2CSV and CSV2XLS. 
* DLS   04/07/16 spr16-000115 Expand pTOXLS and pFROMXLS was 63. 
* CTS   07/19/16 SPR16-000237 Include landscape and fit to page options.
* DLS   11/01/16 spr16-000368 'r' variable unsigned integer, was signed.
*                It was changed to allow for larger values. 
* CTS   01/27/17 SPR17-000038 Replace fromula <row>/<col> with current. 
*                Set formula column length to max evaluated found. 
********************************************************************** 
Rob Berendt
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