The example is wrong and it's not too easy to spot. It should be "FirstRecord" not "FistRecord" ;)
Reading the resulting SYLK files with Excel can fail due to (at least) 2 reason:
1) A record is not allowed to be longer than 255 unescaped characters.
2) A semicolon (;) needs to be escaped by doubling it.
I execute for every record (cell) these re: