Error When Opening XML File Created From Excel Spreadsheet Data

I have the following VBA Code to create an XML file from data in an Excel Spreadsheet.  It creates the file, but if I try to open it, I get an error (see error posted after the VBA Code).

Public Function ExportToXML(FullPath As String, RowName As String) As Boolean
On Error GoTo ErrorHandler

 Dim colIndex As Integer
 Dim rwIndex As Integer
 Dim asCols() As String
 Dim oWorkSheet As Worksheet
 Dim sName As String
 Dim lCols As Long, lRows As Long
 Dim iFileNum As Integer


 Set oWorkSheet = ThisWorkbook.Worksheets(2)
 sName = oWorkSheet.Name
 lCols = oWorkSheet.Columns.Count
 lRows = oWorkSheet.Rows.Count

 ReDim asCols(lCols) As String

 iFileNum = FreeFile
 Open FullPath For Output As #iFileNum

 For i = 0 To lCols - 1
     'Assumes no blank column names
     If Trim(Cells(1, i + 1).Value) = "" Then Exit For
     asCols(i) = Cells(1, i + 1).Value
 Next i

 If i = 0 Then GoTo ErrorHandler
 lCols = i

 Print #iFileNum, "<?xml version=""1.0""?>"
 Print #iFileNum, "<" & sName & ">"
 For i = 2 To lRows
 If Trim(Cells(i, 1).Value) = "" Then Exit For
 Print #iFileNum, "<" & RowName & ">"

     For j = 1 To lCols

         If Trim(Cells(i, j).Value) <> "" Then
         Print #iFileNum, "  <" & asCols(j - 1) & "><![CDATA[";
         Print #iFileNum, Trim(Cells(i, j).Value);
         Print #iFileNum, "]]></" & asCols(j - 1) & ">"
         DoEvents 'OPTIONAL

         End If
     Next j
     Print #iFileNum, " </" & RowName & ">"
 Next i

 Print #iFileNum, "</" & sName & ">"
 ExportToXML = True
ErrorHandler:
 If iFileNum > 0 Then Close #iFileNum
 Exit Function
 End Function

Select allOpen in new window

Error:

The XML page cannot be displayed
 Cannot view XML input using style sheet. Please correct the error and then click the Refresh button, or try again later.


 --------------------------------------------------------------------------------

 XML document must have a top level element. Error processing resource 'file:///H:/NRTEcho/ACTIVE/GROPER/eBillStatusChanges....


What is the issue?

Thanks,

gdunn59