Windows Registry Editor Version 5.00

[HKEY_CLASSES_ROOT\Excel.SheetMacroEnabled.12\shell\Open]
@="Abierto (O &)"

[HKEY_CLASSES_ROOT\Excel.SheetMacroEnabled.12\shell\Open\command]
@="\"C:\\Program Files\\Microsoft Office\\Office14\\EXCEL.EXE\"/m \"%1\ ""