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/usr/share/mimelnk/application/libreoffice-ms-excel-sheet.desktop is in libreoffice-common 1:3.5.2-2ubuntu1.

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The actual contents of the file can be viewed below.

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[Desktop Entry]
Version=1.0
Encoding=UTF-8
Hidden=false
Icon=libreoffice-
Type=MimeType
Patterns=*.xls
MimeType=application/vnd.ms-excel
Comment=Microsoft Excel Worksheet
Comment[en]=Microsoft Excel Worksheet
Comment[af]=Microsoft Excel-werkvel
Comment[ar]=ورقة عمل Microsoft Excel
Comment[as]=মাইক্ৰছফট এক্সেল ৱৰ্কশ্বীট
Comment[ast]=Fueya de cálculu de Microsoft Excel
Comment[be]=Разліковы аркуш Microsoft Excel
Comment[bg]=Microsoft Excel - лист
Comment[bn]=মাইক্রোসফট এক্সেল ওয়ার্কশীট
Comment[br]=Loger mod Microsoft Excel
Comment[bs]=Microsoft Excel radna tabela
Comment[ca]=Full del Microsoft Excel
Comment[ca_XV]=Full del Microsoft Excel
Comment[cs]=Pracovní sešit Microsoft Excel
Comment[cy]=Dalen Waith Microsoft Excel
Comment[da]=Microsoft Excel-regneark
Comment[de]=Microsoft Excel Arbeitsblatt
Comment[dz]=Microsoft Excel Worksheet
Comment[el]=Microsoft Excel Worksheet
Comment[en_GB]=Microsoft Excel Worksheet
Comment[en_ZA]=Microsoft Excel Worksheet
Comment[eo]=Kalkultabelo de Microsoft Excel
Comment[es]=Hoja de cálculo de Microsoft Excel
Comment[et]=Microsoft Exceli töövihik
Comment[eu]=Microsoft Excel laneko orria
Comment[fa]=کاربرگ اکسل مایکروسافت
Comment[fi]=Microsoft Excel -laskentataulukko
Comment[fr]=Feuille de calcul Microsoft Excel
Comment[ga]=Scarbhileog Microsoft Excel
Comment[gl]=Folla de cálculo de Microsoft Excel
Comment[gu]=Microsoft Excel વર્કશીટ
Comment[he]=גיליון עבודה מיקרוסופט אקסל
Comment[hi]=माइक्रोसॉफ़्ट एक्सेल वर्कशीट
Comment[hr]=Microsoft Excel Worksheet
Comment[hu]=Microsoft Excel-munkafüzet
Comment[id]=Lembar Kerja Microsoft Excel
Comment[is]=Microsoft Excel töflureikniskjal
Comment[it]=Foglio di lavoro Microsoft Excel
Comment[ja]=Microsoft Excel ワークシート
Comment[ka]=Microsoft Excel Worksheet
Comment[km]=សន្លឹក​ការងារ Microsoft Excel
Comment[ko]=Microsoft Excel 워크시트
Comment[ku]=Microsoft Excel Rûpelê Xebatê
Comment[lt]=„Microsoft Excel“ skaičiuoklės lakštas
Comment[lv]=Microsoft Excel izklājlapa
Comment[mk]=Microsoft Excel-работен лист
Comment[ml]=Microsoft Excel Worksheet
Comment[mn]=Microsoft Excel Worksheet
Comment[mr]=Microsoft Excel वर्कशीट्
Comment[nb]=Microsoft Excel-ark
Comment[ne]=Microsoft Excel कार्यपाना
Comment[nl]=Microsoft Excel werkblad
Comment[nn]=Microsoft Excel-ark
Comment[nr]=Microsoft Excel Worksheet
Comment[nso]=Letlakala la modiro la Microsoft Excel
Comment[oc]=Fuèlh de calcul Microsoft Excel
Comment[om]=Wardii Microsoft Excel
Comment[or]=Microsoft Excel Worksheet
Comment[pa_IN]=ਮਾਈਕਰੋਸਾਫਟ ਐਕਸਲ ਵਰਕਸ਼ੀਟ
Comment[pl]=Skoroszyt Microsoft Excel
Comment[pt]=Folha de cálculo do Microsoft Excel
Comment[pt_BR]=Planilha do Microsoft Excel
Comment[qtz]=rjWE‖Microsoft Excel Worksheet
Comment[ro]=Microsoft Excel Worksheet
Comment[ru]=Электронная таблица Microsoft Excel
Comment[rw]=Microsoft Excel Worksheet
Comment[si]=Microsoft Excel පැතුරුම්පත
Comment[sk]=Pracovný zošit Microsoft Excel
Comment[sl]=Delovni list programa Microsoft Excel
Comment[sr]=Microsoft Excel радни лист
Comment[ss]=Microsoft Excel Worksheet
Comment[st]=Microsoft Excel Worksheet
Comment[sv]=Microsoft Excel-blad
Comment[ta]=மைக்ரோசாப்ட் எக்செல் பணிதாள்
Comment[te]=మైక్రోసాఫ్ట్ ఎక్సెల్ వర్క్షీట్
Comment[tg]=Microsoft Excel Worksheet
Comment[th]=Microsoft Excel Worksheet
Comment[tn]=Microsoft Excel Worksheet
Comment[tr]=Microsoft Excel Çalışma Sayfası
Comment[ts]=Microsoft Excel Worksheet
Comment[ug]=Microsoft Excel خىزمەت جەدۋىلى
Comment[uk]=Microsoft Excel Worksheet
Comment[uz]=Microsoft Excel elektron jadvali
Comment[ve]=Microsoft Excel Worksheet
Comment[vi]=Bảng công tác MS Excel
Comment[xh]=Microsoft Excel Worksheet
Comment[zh_CN]=Microsoft Excel 工作表
Comment[zh_TW]=Microsoft Excel 工作表
Comment[zu]=Microsoft Excel Worksheet