Challenge with dynamic SQL - sql-server

Question

I have a procedure that generates dynamic SQL that creates an insert into statement while querying an excel spreadsheet.
The resulting print from the messages screen can be pasted into an ssms window and executes. When I try to execute the SQL from within the stored procedure I get a syntax error as follows:
'SELECT * into TestClient FROM OPENROWSET('Microsoft.ACE.OLEDB.12.0', 'Excel 12.0;HDR=YES;Database=G:\CustomerETL\Employee\PendingETL\ETLEmployeexls.xls;', [Sheet1$])'
Msg 102, Level 15, State 1, Line 15
Incorrect syntax near 'SELECT * into TestClient FROM OPENROWSET('.
Below is the entire stored procedure. I know the problem is in the ticks (within the SET blocks that create the dynamic SQL I just can't figure out where the missing ticks are.
Here is the proc:
USE [ETL]
GO
/****** Object: StoredProcedure [dbo].[ImportExcelSheetForCustomerEmployeeUpdate2] Script Date: 12/19/2017 4:03:05 PM ******/
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO
ALTER PROCEDURE [dbo].[ImportExcelSheetForCustomerEmployeeUpdate2](#BatchID int)
as
--EXEC ImportExcelSheetForCustomerEmployeeUpdate 2
/* -- TRUNCATE TABLE FilesToImport
UPDATE FilesToImport
SET StatusID = 1
*/
-- Jeffery Williams
-- 12/18/2017
DECLARE #FileID int
,#ETLFilename varchar(250)
,#ClientName varchar(100)
,#FileType varchar(5)
,#ColumnCount int
,#RowsToETL int
,#StatusID int
,#Processed bit = 0
,#Count int
,#SQL nvarchar(4000)
,#Sheetname varchar(50) = '[Sheet1$]'
,#CMDSQL as varchar(4000)
,#SQLCmd NVARCHAR(MAX)
SELECT *
FROM FilesToImport
BEGIN
SELECT #Count = count(*)
FROM FilesToImport
WHERE BatchID = #BatchID
AND StatusID = 1
END
PRINT 'Count of records to process: ' + cast(#Count as varchar)
WHILE #Count > 0
BEGIN
BEGIN
SELECT TOP 1 #FileID = FileID, #ETLFilename = ETLFilename, #ClientName = ClientName
,#FileType = FileType, #ColumnCount = ColumnCount, #RowsToETL = RowsToETL
FROM FilesToImport
WHERE StatusID = 1
AND BatchID = #BatchID
END
-- Rename the file
set #CMDSQL = 'rename G:\CustomerETL\Employee\PendingETL\' + #ETLFilename + ' ETLEmployeexls.xls'
exec master..xp_cmdshell #CMDSQL
--PRINT cast(#cmdsql as varchar(4000))
-- Ciode below generates our select. Need to add an INTO clause and create a staging table for each import. Prior to this step we need to rename the file.
SET #SQL = ''''
SET #SQL = #SQL + 'SELECT * into ' + coalesce(#ClientName, 'TestClient') + ' FROM OPENROWSET('
SET #SQL = #SQL + ''''
SET #SQL = #SQL + '''' + 'Microsoft.ACE.OLEDB.12.0' + '''' --+ ', '
-- Excel 12.0;HDR=NO;Database=g:\UnZip\ImportSampleXLSX.xlsx;' + ''
SET #SQL = #SQL + '''' + ', '
SET #SQL = #SQL + '''' + '''Excel 12.0;HDR=YES;Database=G:\CustomerETL\Employee\PendingETL\ETLEmployeexls.xls;''' + '''' + ', ' + #Sheetname + ')'
SET #SQL = #SQL + ''''
PRINT cast(#SQL as varchar(8000))
EXEC sp_executesql #SQL
set #CMDSQL = 'rename G:\CustomerETL\Employee\PendingETL\ETLEmployeexls.xls ' + #ETLFilename
exec master..xp_cmdshell #CMDSQL
UPDATE FilesToImport
SET StatusID = 2
WHERE FileID = #FileID
/* -- TRUNCATE TABLE FilesToImport
UPDATE FilesToImport
SET StatusID = 1
*/
SET #Count = (#Count - 1)
CONTINUE
END

Answer 1

I am posting this as an answer but it should be comment. When I tried adding this as a comment StackOveflow kept thinking that I was trying to add #count as an email target.
In your code:
WHILE #Count > 0
BEGIN
BEGIN
SELECT TOP 1 #FileID = FileID, #ETLFilename = ETLFilename, #ClientName = ClientName
,#FileType = FileType, #ColumnCount = ColumnCount, #RowsToETL = RowsToETL
FROM FilesToImport
WHERE StatusID = 1
AND BatchID = #BatchID
END
you are not updating the value of #count. This will either never loop or loop forever. You probably want to add a statement (right before the end) such as this:
Set #count= ##rowcount;
Ben