Hi Regina,
I use open office to read mine. If you open the spreadsheet program navigate to your etsy csv and open it, a window should come up labeled "text import".
The following are the settings I have on mine that allow me to open it.
Character Set: (UTF-8)
Language: Default-English
From Row: 1
Separated by: comma
other options: quoted field as text
Those are the settings and I click the open and it populates the spread sheet.
If it is something other than your settings causing a problem could you detail what happens that it doesn't open?