
<xsl:stylesheet xmlns:gmr="http://www.gnome.org/gnumeric/v7" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
  <xsl:template match="/">
    <gmr:Workbook>
      <gmr:Sheets>
        <gmr:Sheet>
          <gmr:Name>GNumeric Template</gmr:Name>
          <gmr:MaxCol>-1</gmr:MaxCol>
          <gmr:MaxRow>-1</gmr:MaxRow>
          <gmr:Cells>
            <gmr:Cell Col="0" Row="0" ValueType="60">
              <gmr:Content>!</gmr:Content>
            </gmr:Cell>
          </gmr:Cells>
        </gmr:Sheet>
      </gmr:Sheets>
    </gmr:Workbook>
  </xsl:template>
</xsl:stylesheet>