I know it was a command line script (assuming that was pointed at me esun), I misunderstood what it was doing until I actually looked at it (bad reading comprehension I think). What that script is doing is creating a folder called the same as the excel document. For some ungodly reason I thought that the OP wanted to create a folder for EACH CELL in an excel document. I thought that script was reading the lines from the excel document and creating directories.
My comment on not being able to do that in excel stems from the fact that I know that the first 16k or so of an excel document is specifically for excel, and the data is later. I thought the script was somehow skipping the header info and reading the data from column A.
I have no idea why I was thinking that, as it is just stupid, and there are a ton of lines missing to even get to reading a file. I'm not saying it can't be done, but it would be a PITA; and is not what is happening in this case anyway. Like I said, I have no idea what was messing with my head on friday, but it did a good job. I will now go hang my head in shame over there --->