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https://www.apkmirror.com/apk/microsoft-corporation/excel/excel-16-0-9001-2077-release/microsoft-excel-16-0-9001-2077-8-android-apk-download/

Just downloaded the Microsoft Excel: Spreadsheets 16.0.9001.2077 (arm-v7a) (nodpi) (Android 4.4+) APK from @APKMirror