在excel文件列php中重写内容

Question

I need to read an excel file in my codeigniter project. This is my example file.

I need to rewrite dynamic content(eg %VAR1 and %VAR2 ) inmsg field with the content in corresponding column.
ie The msg content in first row will be Dear (John) this I sa demo message. 8952 test.
The number of dynamic content may vary from 0 to n.(%VAR1, %VAR2, %VAR3 etc).
Please help me to do this
This is my code:

$filename=$_FILES["contactFile"]["tmp_name"];
if (($handle = fopen($filename, "r")) !== FALSE) {
    while (($data = fgetcsv($handle, 1000, ",")) !== FALSE) {
        $num = count($data);
        echo "<p> $num fields in line $row: <br /></p>
";
        $row++;
        for ($c=0; $c < $num; $c++) { 
            echo $data[$c] . "<br />
";

        }
    }
    fclose($handle);
}

it displays content in each column. But how do i replace with another column value