diff --git a/.gitignore b/.gitignore
index 95a4edc..fe009cc 100644
--- a/.gitignore
+++ b/.gitignore
@@ -107,3 +107,4 @@ rsa-key
 tags
 singer-check-tap-data
 state.json
+.venv/
diff --git a/tap_spreadsheets_anywhere/excel_handler.py b/tap_spreadsheets_anywhere/excel_handler.py
index bef07b3..4aad321 100644
--- a/tap_spreadsheets_anywhere/excel_handler.py
+++ b/tap_spreadsheets_anywhere/excel_handler.py
@@ -6,9 +6,16 @@
 
 LOGGER = logging.getLogger(__name__)
 
-def generator_wrapper(reader):
+def generator_wrapper(reader, table_spec: dict={}) -> dict:
+    skip_initial = table_spec.get("skip_initial", 0)
+    _skip_count = 0
     header_row = None
     for row in reader:
+        if _skip_count < skip_initial:
+            LOGGER.debug("Skipped (%d/%d) row: %r", _skip_count, skip_initial, row)
+            _skip_count += 1
+            continue
+
         to_return = {}
         if header_row is None:
             header_row = row
@@ -58,11 +65,11 @@ def get_legacy_row_iterator(table_spec, file_handle):
         except Exception as e:
             LOGGER.info(e)
             sheet = workbook.sheet_by_name(sheet_name_list[0])
-    return generator_wrapper(sheet.get_rows())
+    return generator_wrapper(sheet.get_rows(), table_spec)
 
 
 def get_row_iterator(table_spec, file_handle):
-    workbook = openpyxl.load_workbook(file_handle, read_only=True)
+    workbook = openpyxl.load_workbook(file_handle.name, read_only=True)
     
     if "worksheet_name" in table_spec:
         try:
@@ -88,4 +95,4 @@ def get_row_iterator(table_spec, file_handle):
         except Exception as e:
             LOGGER.info(e)
             active_sheet = worksheets[0]
-    return generator_wrapper(active_sheet)
+    return generator_wrapper(active_sheet, table_spec)
diff --git a/tap_spreadsheets_anywhere/format_handler.py b/tap_spreadsheets_anywhere/format_handler.py
index 3bf911f..bb40321 100644
--- a/tap_spreadsheets_anywhere/format_handler.py
+++ b/tap_spreadsheets_anywhere/format_handler.py
@@ -171,7 +171,9 @@ def get_row_iterator(table_spec, uri):
     except (ValueError,TypeError) as err:
         raise InvalidFormatError(uri,message=err)
 
-    for _ in range(skip_initial):
-        next(iterator)
+    if format != 'excel':
+        # Reduce the scope of changes to fix Issue #52.
+        for _ in range(skip_initial):
+            next(iterator)
 
     return iterator
diff --git a/tap_spreadsheets_anywhere/test/sample_with_bad_blank_line_above_headings.xlsx b/tap_spreadsheets_anywhere/test/sample_with_bad_blank_line_above_headings.xlsx
new file mode 100644
index 0000000..437351f
Binary files /dev/null and b/tap_spreadsheets_anywhere/test/sample_with_bad_blank_line_above_headings.xlsx differ
diff --git a/tap_spreadsheets_anywhere/test/test_excel_handler.py b/tap_spreadsheets_anywhere/test/test_excel_handler.py
new file mode 100644
index 0000000..3e1dfc3
--- /dev/null
+++ b/tap_spreadsheets_anywhere/test/test_excel_handler.py
@@ -0,0 +1,39 @@
+import logging
+import pytest
+from openpyxl import Workbook
+from tap_spreadsheets_anywhere.excel_handler import generator_wrapper
+
+LOGGER = logging.getLogger(__name__)
+
+
+def get_worksheet():
+    """Create a basic workbook that can be manipulated for tests.
+    See: https://openpyxl.readthedocs.io/en/stable/usage.html.
+    """
+    wb = Workbook()
+    ws = wb.active
+    tree_data = [
+        ["Type", "Leaf Color", "Height"],
+        ["Maple", "Red", 549],
+        ["Oak", "Green", 783],
+        ["Pine", "Green", 1204]
+    ]
+    exp_tree_data = [
+        {'type': 'Maple', 'leaf_color': 'Red', 'height': 549},
+        {'type': 'Oak', 'leaf_color': 'Green', 'height': 783},
+        {'type': 'Pine', 'leaf_color': 'Green', 'height': 1204},
+    ]
+    [ws.append(row) for row in tree_data]
+    return ws, wb, tree_data, exp_tree_data
+
+
+class TestExcelHandlerGeneratorWrapper:
+    """Validate the expected state of the `excel_handler.generator_wrapper`."""
+    def test_parse_data(self):
+        worksheet, _, _, exp = get_worksheet()
+        _generator = generator_wrapper(worksheet)
+        assert next(_generator) == exp[0]
+        assert next(_generator) == exp[1]
+        assert next(_generator) == exp[2]
+        with pytest.raises(StopIteration):
+            next(_generator)
diff --git a/tap_spreadsheets_anywhere/test/test_format.py b/tap_spreadsheets_anywhere/test/test_format.py
index 40a3331..6bc3311 100644
--- a/tap_spreadsheets_anywhere/test/test_format.py
+++ b/tap_spreadsheets_anywhere/test/test_format.py
@@ -2,14 +2,18 @@
 import json
 import logging
 import unittest
+from datetime import datetime
+from pathlib import Path
 from unittest.mock import patch
 
 import dateutil
+import pytest
 import smart_open
 from six import StringIO
 
 from tap_spreadsheets_anywhere import configuration, file_utils, csv_handler, json_handler, generate_schema
 from tap_spreadsheets_anywhere.format_handler import monkey_patch_streamreader, get_row_iterator
+from tap_spreadsheets_anywhere.test.test_excel_handler import get_worksheet
 
 
 LOGGER = logging.getLogger(__name__)
@@ -204,3 +208,63 @@ def test_renamed_https_object(self):
 
         row = next(iterator)
         self.assertTrue(len(row)>1,"Not able to read a row.")
+
+
+class TestFormatHandlerExcelXlsxSkipInitial:
+    """pytests to validate Skip Initial for Excel `.xlsx` files works as expected."""
+    bad_file = Path(__file__).cwd() / "sample_with_bad_blank_line_above_headings.xlsx"
+    uri = f"file://{bad_file.absolute()}"
+
+    def test_validate_iterator(self, tmpdir):
+        xlsx = tmpdir / "fake_test.xlsx"
+        uri = f"file://{xlsx}"
+        _, workbook, _, exp = get_worksheet()
+        workbook.save(xlsx)
+
+        iterator = get_row_iterator({"format": "excel"}, uri)
+        assert next(iterator) == exp[0]
+        assert next(iterator) == exp[1]
+        assert next(iterator) == exp[2]
+        with pytest.raises(StopIteration):
+            next(iterator)
+
+    def test_bad_blank_line_above_headings_raises(self):
+        """Test to verify a sample file that raises #52.
+        Iteratting through this bad sample file will currently fail
+        when parsing the blank line.
+        """
+        table_spec = {"format": "excel"}
+        iterator = get_row_iterator(table_spec, self.uri)
+        with pytest.raises(IndexError):
+            for _ in iterator:
+                continue
+
+    def test_bad_blank_line_above_headings_skip_initial_over_bad_row(self):
+        """Test to verify a sample file that raises #52, does not fail when
+        using: `skip_interval`, to avoid the bad row.
+        """
+        # NOTE: that `get_row_iterator` will compress the header row and each
+        # subsequent data row together, so count one less row than in the file
+        # + expect a dict.
+        exp = {
+           'account': 'Sales - Commission Fees',
+           'account_code': 9999.0,
+           'account_type': 'Revenue',
+           'contact': 'Company A Limited',
+           'credit_gbp': 123.45,
+           'date': datetime(2023, 1, 31, 0, 0),
+           'debit_gbp': 0.0,
+           'description': 'Description for Company A',
+           'gross_gbp': 123.45,
+           'invoice_number': 'INV-1234',
+           'net_gbp': 1234.45,
+           'reference': 'REF-1234',
+           'revenue_type': 'Commission Fees',
+           'vat_gbp': 0.0,
+        }
+        table_spec = {"format": "excel", "skip_initial": 4}
+        # NOTE: `get_row_iterator` should no longer fail with Issue #52, now
+        # that: `excel_handler.generator_wrapper` is not parsing skipped rows.
+        iterator = get_row_iterator(table_spec, self.uri)
+        # Assert that the expected row, after skipping, is next.
+        assert next(iterator) == exp