Function OpenExcelWBook(WBookPath As String) As Excel.Application
Dim xlApp As New Excel.Application
On Error Resume Next
  If IsNull(xlApp) Then
    Set xlApp = New Excel.Application
  Else
    xlApp.Quit
    Set xlApp = New Excel.Application
  End If
On Error GoTo 0
  xlApp.Workbooks.Open WBookPath
  xlApp.Visible = True
  OpenExcelWBook = xlApp.Application
End Function

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