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/usr/share/mimelnk/application/libreoffice-openxmlformats-officedocument-spreadsheetml-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=*.xlsx
MimeType=application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
Comment=Microsoft Excel Worksheet
Comment[en]=Microsoft Excel Worksheet
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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
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Comment[el]=Microsoft Excel Worksheet
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Comment[sl]=Delovni list programa Microsoft Excel
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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
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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