hola yo envio un excel anexado con la funcion
'SO_NEW_DOCUMENT_ATT_SEND_API1'


DATA : _fcha(10) TYPE c.
objtxt = 'Envío de correos por vencimiento de cartas fianza'.
append objtxt.
DESCRIBE TABLE objtxt LINES w_lines.
* aqui colocas a q email deseas enviar.
clear RECLIST.
RECLIST-RECEIVER = ADR6-SMTP_ADDR.
RECLIST-EXPRESS = 'X'.
RECLIST-REC_TYPE = 'U'.
RECLIST-COPY = 'X'.
APPEND RECLIST.
* este es el cuerpo
CONCATENATE '0D' 'DATO1' 'DATO2' 'DATO3' INTO i_contents_bin.
APPEND i_contents_bin.

concatenate
'Sociedad' 'Usuario' 'Fecha Venc' 'Ejercicio' 'Solicitud'
'Secuencia' 'Cliente' 'Razón Social'
'Importe ' 'Banco' into
i_contents_bin separated by con_tab.
CONCATENATE con_cret i_contents_bin INTO i_contents_bin.
APPEND i_contents_bin.

**DOC_CHG
WRITE sy-datum TO _fcha.
READ TABLE objtxt INDEX w_lines.
doc_chng-doc_size = ( w_lines - 1 ) * 255 + STRLEN( objtxt ).
CONCATENATE 'Carta Fianza por vencer y vencidas a '
p_dvend INTO doc_chng-obj_descr SEPARATED BY space.
doc_chng-priority = '1'.
doc_chng-obj_prio = '1'.
DESCRIBE TABLE objtxt LINES w_lines.
objpack-transf_bin = ' '.
objpack-head_start = 1.
objpack-head_num = 0.
objpack-body_start = 1.
objpack-body_num = w_lines * 255.
objpack-doc_type = 'RAW'.
objpack-obj_name = 'File.Xls'.
objpack-obj_descr =
'Envío de correos por vencimiento de cartas fianza'.
APPEND objpack.
DESCRIBE TABLE i_contents_bin LINES objpack-body_num.
objpack-transf_bin = 'X'.
objpack-head_start = 1.
objpack-head_num = 1.
objpack-body_start = 1.
objpack-doc_size = objpack-body_num * 255.
objpack-doc_type = 'XLS'.
APPEND objpack.
CALL FUNCTION 'SO_NEW_DOCUMENT_ATT_SEND_API1'
EXPORTING
document_data = doc_chng
put_in_outbox = 'X'
COMMIT_WORK = 'X'
TABLES
packing_list = objpack
object_header = objhead
contents_bin = i_contents_bin
contents_txt = objtxt
receivers = reclist
EXCEPTIONS
too_many_receivers = 1
document_not_sent = 2
document_type_not_exist = 3
operation_no_authorization = 4
parameter_error = 5
x_error = 6
enqueue_error = 7
OTHERS = 8.