Index: trunk/src/java/org/apache/poi/hssf/eventusermodel/MissingRecordAwareHSSFListener.java
===================================================================
--- trunk/src/java/org/apache/poi/hssf/eventusermodel/MissingRecordAwareHSSFListener.java	(revision 688113)
+++ trunk/src/java/org/apache/poi/hssf/eventusermodel/MissingRecordAwareHSSFListener.java	(working copy)
@@ -33,6 +33,7 @@
 import org.apache.poi.hssf.record.RKRecord;
 import org.apache.poi.hssf.record.Record;
 import org.apache.poi.hssf.record.RowRecord;
+import org.apache.poi.hssf.record.SharedFormulaRecord;
 
 /**
  * <p>A HSSFListener which tracks rows and columns, and will
@@ -68,7 +69,8 @@
 	public void processRecord(Record record) {
 		int thisRow = -1;
 		int thisColumn = -1;
-		
+		boolean ignoreRecord = false;
+                
 		switch (record.getSid())
         {
             // the BOFRecord can represent either the beginning of a sheet or the workbook
@@ -129,6 +131,12 @@
             	thisRow = frec.getRow();
             	thisColumn = frec.getColumn();
                 break;
+            case SharedFormulaRecord.sid:
+                // Fix issue with LastCellOfRowDummyRecord events being returned incorrectly when a
+                // SharedFormulaRecord is processed.
+                // Shared formula records should be ignored in the MissingRecordAwareHSSFListener 
+                ignoreRecord = true;
+                break;
             case LabelRecord.sid:
             	LabelRecord lrec = (LabelRecord) record;
                 thisRow = lrec.getRow();
@@ -164,7 +172,8 @@
             	//System.out.println(record.getClass());
             	break;
         }
-		
+          if (!ignoreRecord) {
+                
 		// If we're on cells, and this cell isn't in the same
 		//  row as the last one, then fire the 
 		//  dummy end-of-row records?
@@ -211,5 +220,6 @@
 		}
 		
 		childListener.processRecord(record);
+          }
 	}
 }