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From The Free On-line Dictionary of Computing (05 January 2017) [foldoc]:
Symbolic Link
SYLK
(SYLK) A Microsoft file format for
spreadsheets, (not to be confused with symbolic link).
SYLK format existed in one form or another in as early as
1987, and was part of Excel v1.0. It is is an outgrowth of
VisiCalc DIF file format.
SYLK format is ascii text and represents information about
both formula, value, and some formatting information, which
makes it something like an RTF for spreadsheets. It is used
as a general tabular data exchange format.
http://netghost.narod.ru/gff/graphics/summary/micsylk.htm.
[Reference?]
(2004-04-08)