2.1.633 Part 1 Section 18.3.1.57, oddFooter (Odd Page Footer)
a. The standard does not limit the length of the value of this element.
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Excel restricts the value of this element to be at most 255 characters.
b. The standard makes no mention of an xml:space attribute.
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Excel uses this attribute to specify, using the W3C space preservation rules, how white space should be handled for the element's contents; its allowed values are defined by the XML 1.0 specification.