L.2.2.1 Minimum Worksheet Scenario

The smallest possible (blank) sheet is as follows:

<worksheet>
  <sheetData/>
</worksheet>

The empty sheetData collection represents an empty grid; this element is required. As defined in the schema, some optional sheet property collections can appear before sheetData, and some can appear after. To simplify the logic required to insert a new sheetData collection into an existing (but empty) sheet, the sheetData collection is required, even when empty.