https://bugs.documentfoundation.org/show_bug.cgi?id=173871

            Bug ID: 173871
           Summary: External references fail with Error 501 when the
                    folder or file name contains an apostrophe; Calc
                    lowercases the sheet name and rejects the reference
                    before attempting to open the file.
           Product: LibreOffice
           Version: 26.2.6.3 release
          Hardware: x86-64 (AMD64)
                OS: Windows (All)
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Test Scenario: External Reference Failure When Folder or File Contains
Apostrophes
1. Create the source file
Create a folder: C:\Test's 1

Inside that folder, create a file: Untitle's 1.ods

In that file create a sheet named: Sept 2026

Put a value in:A1 → 123 and in C3 → 456

Save and close the file.

2. Create the destination file
Create a second file in the same folder: Untitled 2.ods

In cell A1 of Untitled 2, enter the external reference: ='file:///c:/Test's
1/Untitle's 1.ods'#$'Sept 2026'.C3

3. Expected Behavior (Actual Bug)
LibreOffice Calc will: Lowercase the sheet name before you press Enter
→ Sept 2026 becomes sept 2026

Reject the external reference  
→ Displays Error 501

Never attempts to open the file  
→ The parser fails before file access

This happens even though:

The folder exists

The file exists

The sheet exists

The cell exists

The URL is syntactically valid

HYPERLINK can open the file

WEBSERVICE accepts the URL

The path works in Windows Explorer

The file opens normally in Calc

This isolates the failure to the external‑reference parser, not the filesystem,
not permissions, not URL syntax, not file access.

4. Why This Scenario Is Valuable to LibreOffice Support
It demonstrates:

A. Apostrophes in folder or file names break the external‑reference parser
Even though:

Apostrophes are valid Windows filename characters

Apostrophes are valid in URLs

Apostrophes are valid in Calc sheet names

Apostrophes do not break HYPERLINK

Apostrophes do not break WEBSERVICE

B. The parser fails before resolving the sheet name
The lowercase rewrite is the signature of this failure.

C. The failure is reproducible on any OS
Windows, Linux, macOS — same behavior.

D. The failure is isolated to one feature
Only external references break.

Eliminating apostrophes in file and folder names is not reasonable because it
destroys readability and context for users of other systems that use the file
structure.  Replacing apostrophes with an escape sequence in the external
reference like / replaces \ would be acceptable as a fix since other users will
never have to deal the issue, just the reference coder.

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