You add the .xls files found by the find to the $list_of_files file.
Next, you want to send the contents of this file as a command line argument to your java program. To do this, you can use command substitution like:
/usr/java14/bin/java ConvertApp "$(cat $list_of_files)"
or
/usr/java14/bin/java ConvertApp "`cat $list_of_files`"
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