You can open the Excel XML file using LINQ to XML. You can the modify the XML DOM as you require. You will have to correlate cells in the Excel worksheet with XML elements. You can then save the modified XML DOM to create a new and modified Excel XML file.
Here is a small example to get you going:
var xDocument = XDocument.Load("EL-Zednadebi.xml");
// XML elements are in the "ss" namespace.
XNamespace ss = "urn:schemas-microsoft-com:office:spreadsheet";
var rows = xDocument.Root.Element(ss + "Worksheet")
.Element(ss + "Table").Elements(ss + "Row");
// Row 12.
var row = rows.ElementAt(11);
var cells = row.Elements(ss + "Cell");
// Column U.
var cell = cells.ElementAt(20);
var data = cell.Element(ss + "Data");
// Replace the text in the cell.
data.Value = "Martin Liversage";
xDocument.Save("EL-Zednadebi-2.xml");
This code assumes the following simplified XML:
<Workbook>
...
<Worksheet>
<Table>
...
<Row> <-- Row at index 11
...
<Cell> <-- Column at index 20
<Data>ვაშლიჯვარი</Data>
<Cell>
...
</Row>
...
</Table>
...
</Worksheet>
...
</Workbook>