I have several Excel files that throw OutOfMemoryError.  Error is reliably
repeatable.  They also seem to take an inordinate amount of time to load before
failing.  This does not happen with smaller size files, hence, I suspect it is a
file format problem.  I do not know what version of Excel is used to create
these files (we are emailed such a data file every day).  I will attempt to
attach an example of a failing file.  Failure occurs in HSSFWorkbook
constructor, called as shown below.

  public XlsHssfWorkbook( final File f ) throws IOException
  {
    boolean bComplete = false;
    _fis = new FileInputStream( f );
    try
    {
      _fs = new POIFSFileSystem( _fis );
      _workbook = new HSSFWorkbook( _fs );
      bComplete = true;
    }
    finally
    {
      if ( !bComplete )
        close();
    }
  }