diff --git a/src/Spout/Common/Creator/HelperFactory.php b/src/Spout/Common/Creator/HelperFactory.php
index 9b5c793..755fe6c 100644
--- a/src/Spout/Common/Creator/HelperFactory.php
+++ b/src/Spout/Common/Creator/HelperFactory.php
@@ -5,6 +5,7 @@ namespace Box\Spout\Common\Creator;
 use Box\Spout\Common\Helper\EncodingHelper;
 use Box\Spout\Common\Helper\FileSystemHelper;
 use Box\Spout\Common\Helper\GlobalFunctionsHelper;
+use Box\Spout\Common\Helper\StringHelper;
 
 /**
  * Class HelperFactory
@@ -39,4 +40,12 @@ class HelperFactory
     {
         return new EncodingHelper($globalFunctionsHelper);
     }
+
+    /**
+     * @return StringHelper
+     */
+    public function createStringHelper()
+    {
+        return new StringHelper();
+    }
 }
diff --git a/src/Spout/Writer/Common/Creator/EntityFactory.php b/src/Spout/Writer/Common/Creator/EntityFactory.php
index 5d52890..b44d099 100644
--- a/src/Spout/Writer/Common/Creator/EntityFactory.php
+++ b/src/Spout/Writer/Common/Creator/EntityFactory.php
@@ -6,6 +6,7 @@ use Box\Spout\Writer\Common\Entity\Cell;
 use Box\Spout\Writer\Common\Entity\Sheet;
 use Box\Spout\Writer\Common\Entity\Workbook;
 use Box\Spout\Writer\Common\Entity\Worksheet;
+use Box\Spout\Writer\Common\Manager\SheetManager;
 
 /**
  * Class EntityFactory
@@ -15,19 +16,6 @@ use Box\Spout\Writer\Common\Entity\Worksheet;
  */
 class EntityFactory
 {
-    /** @var ManagerFactory */
-    private $managerFactory;
-
-    /**
-     * EntityFactory constructor.
-     *
-     * @param ManagerFactory $managerFactory
-     */
-    public function __construct(ManagerFactory $managerFactory)
-    {
-        $this->managerFactory = $managerFactory;
-    }
-
     /**
      * @return Workbook
      */
@@ -49,11 +37,11 @@ class EntityFactory
     /**
      * @param int $sheetIndex Index of the sheet, based on order in the workbook (zero-based)
      * @param string $associatedWorkbookId ID of the sheet's associated workbook
+     * @param SheetManager $sheetManager To manage sheets
      * @return Sheet
      */
-    public function createSheet($sheetIndex, $associatedWorkbookId)
+    public function createSheet($sheetIndex, $associatedWorkbookId, $sheetManager)
     {
-        $sheetManager = $this->managerFactory->createSheetManager();
         return new Sheet($sheetIndex, $associatedWorkbookId, $sheetManager);
     }
 
diff --git a/src/Spout/Writer/Common/Creator/ManagerFactory.php b/src/Spout/Writer/Common/Creator/ManagerFactory.php
deleted file mode 100644
index 6aa6939..0000000
--- a/src/Spout/Writer/Common/Creator/ManagerFactory.php
+++ /dev/null
@@ -1,24 +0,0 @@
-<?php
-
-namespace Box\Spout\Writer\Common\Creator;
-
-use Box\Spout\Common\Helper\StringHelper;
-use Box\Spout\Writer\Common\Manager\SheetManager;
-
-/**
- * Class ManagerFactory
- * Factory to create managers
- *
- * @package Box\Spout\Writer\Common\Creator
- */
-class ManagerFactory
-{
-    /**
-     * @return SheetManager
-     */
-    public function createSheetManager()
-    {
-        $stringHelper = new StringHelper();
-        return new SheetManager($stringHelper);
-    }
-}
\ No newline at end of file
diff --git a/src/Spout/Writer/Common/Creator/InternalFactoryInterface.php b/src/Spout/Writer/Common/Creator/ManagerFactoryInterface.php
similarity index 66%
rename from src/Spout/Writer/Common/Creator/InternalFactoryInterface.php
rename to src/Spout/Writer/Common/Creator/ManagerFactoryInterface.php
index 5c39661..cc10606 100644
--- a/src/Spout/Writer/Common/Creator/InternalFactoryInterface.php
+++ b/src/Spout/Writer/Common/Creator/ManagerFactoryInterface.php
@@ -3,18 +3,24 @@
 namespace Box\Spout\Writer\Common\Creator;
 
 use Box\Spout\Common\Manager\OptionsManagerInterface;
+use Box\Spout\Writer\Common\Manager\SheetManager;
 use Box\Spout\Writer\Common\Manager\WorkbookManagerInterface;
 
 /**
- * Interface InternalFactoryInterface
+ * Interface ManagerFactoryInterface
  *
  * @package Box\Spout\Writer\Common\Creator
  */
-interface InternalFactoryInterface
+interface ManagerFactoryInterface
 {
     /**
      * @param OptionsManagerInterface $optionsManager
      * @return WorkbookManagerInterface
      */
     public function createWorkbookManager(OptionsManagerInterface $optionsManager);
+
+    /**
+     * @return SheetManager
+     */
+    public function createSheetManager();
 }
diff --git a/src/Spout/Writer/Common/Entity/Sheet.php b/src/Spout/Writer/Common/Entity/Sheet.php
index 44afd6c..ed183f7 100644
--- a/src/Spout/Writer/Common/Entity/Sheet.php
+++ b/src/Spout/Writer/Common/Entity/Sheet.php
@@ -29,7 +29,7 @@ class Sheet
     /**
      * @param int $sheetIndex Index of the sheet, based on order in the workbook (zero-based)
      * @param string $associatedWorkbookId ID of the sheet's associated workbook
-     * @param SheetManager $sheetManager
+     * @param SheetManager $sheetManager To manage sheets
      */
     public function __construct($sheetIndex, $associatedWorkbookId, SheetManager $sheetManager)
     {
diff --git a/src/Spout/Writer/Common/Manager/WorkbookManagerAbstract.php b/src/Spout/Writer/Common/Manager/WorkbookManagerAbstract.php
index 514674b..c9fd024 100644
--- a/src/Spout/Writer/Common/Manager/WorkbookManagerAbstract.php
+++ b/src/Spout/Writer/Common/Manager/WorkbookManagerAbstract.php
@@ -4,6 +4,7 @@ namespace Box\Spout\Writer\Common\Manager;
 
 use Box\Spout\Common\Exception\IOException;
 use Box\Spout\Common\Manager\OptionsManagerInterface;
+use Box\Spout\Writer\Common\Creator\ManagerFactoryInterface;
 use Box\Spout\Writer\Common\Helper\FileSystemWithRootFolderHelperInterface;
 use Box\Spout\Writer\Common\Entity\Options;
 use Box\Spout\Writer\Common\Manager\Style\StyleManagerInterface;
@@ -41,6 +42,9 @@ abstract class WorkbookManagerAbstract implements WorkbookManagerInterface
     /** @var EntityFactory Factory to create entities */
     protected $entityFactory;
 
+    /** @var ManagerFactoryInterface $managerFactory Factory to create managers */
+    protected $managerFactory;
+
     /** @var Worksheet The worksheet where data will be written to */
     protected $currentWorksheet;
 
@@ -52,6 +56,7 @@ abstract class WorkbookManagerAbstract implements WorkbookManagerInterface
      * @param StyleManagerInterface $styleManager
      * @param FileSystemWithRootFolderHelperInterface $fileSystemHelper
      * @param EntityFactory $entityFactory
+     * @param ManagerFactoryInterface $managerFactory
      */
     public function __construct(
         Workbook $workbook,
@@ -59,7 +64,8 @@ abstract class WorkbookManagerAbstract implements WorkbookManagerInterface
         WorksheetManagerInterface $worksheetManager,
         StyleManagerInterface $styleManager,
         FileSystemWithRootFolderHelperInterface $fileSystemHelper,
-        EntityFactory $entityFactory)
+        EntityFactory $entityFactory,
+        ManagerFactoryInterface $managerFactory)
     {
         $this->workbook = $workbook;
         $this->optionManager = $optionsManager;
@@ -67,6 +73,7 @@ abstract class WorkbookManagerAbstract implements WorkbookManagerInterface
         $this->styleManager = $styleManager;
         $this->fileSystemHelper = $fileSystemHelper;
         $this->entityFactory = $entityFactory;
+        $this->managerFactory = $managerFactory;
     }
 
     /**
@@ -114,7 +121,8 @@ abstract class WorkbookManagerAbstract implements WorkbookManagerInterface
         $worksheets = $this->getWorksheets();
 
         $newSheetIndex = count($worksheets);
-        $sheet = $this->entityFactory->createSheet($newSheetIndex, $this->workbook->getInternalId());
+        $sheetManager = $this->managerFactory->createSheetManager();
+        $sheet = $this->entityFactory->createSheet($newSheetIndex, $this->workbook->getInternalId(), $sheetManager);
 
         $worksheetFilePath = $this->getWorksheetFilePath($sheet);
         $worksheet = $this->entityFactory->createWorksheet($worksheetFilePath, $sheet);
diff --git a/src/Spout/Writer/ODS/Creator/HelperFactory.php b/src/Spout/Writer/ODS/Creator/HelperFactory.php
new file mode 100644
index 0000000..decbe81
--- /dev/null
+++ b/src/Spout/Writer/ODS/Creator/HelperFactory.php
@@ -0,0 +1,58 @@
+<?php
+
+namespace Box\Spout\Writer\ODS\Creator;
+
+use Box\Spout\Common\Helper\StringHelper;
+use Box\Spout\Writer\Common\Helper\ZipHelper;
+use Box\Spout\Common\Manager\OptionsManagerInterface;
+use Box\Spout\Writer\Common\Entity\Options;
+use Box\Spout\Writer\Common\Creator\EntityFactory;
+use Box\Spout\Writer\ODS\Helper\FileSystemHelper;
+use Box\Spout\Common\Helper\Escaper;
+
+/**
+ * Class HelperFactory
+ * Factory for helpers needed by the ODS Writer
+ *
+ * @package Box\Spout\Writer\ODS\Creator
+ */
+class HelperFactory extends \Box\Spout\Common\Creator\HelperFactory
+{
+    /**
+     * @param OptionsManagerInterface $optionsManager
+     * @param EntityFactory $entityFactory
+     * @return FileSystemHelper
+     */
+    public function createSpecificFileSystemHelper(OptionsManagerInterface $optionsManager, EntityFactory $entityFactory)
+    {
+        $tempFolder = $optionsManager->getOption(Options::TEMP_FOLDER);
+        $zipHelper = $this->createZipHelper($entityFactory);
+
+        return new FileSystemHelper($tempFolder, $zipHelper);
+    }
+
+    /**
+     * @param $entityFactory
+     * @return ZipHelper
+     */
+    private function createZipHelper($entityFactory)
+    {
+        return new ZipHelper($entityFactory);
+    }
+
+    /**
+     * @return Escaper\ODS
+     */
+    public function createStringsEscaper()
+    {
+        return new Escaper\ODS();
+    }
+
+    /**
+     * @return StringHelper
+     */
+    public function createStringHelper()
+    {
+        return new StringHelper();
+    }
+}
diff --git a/src/Spout/Writer/ODS/Creator/InternalFactory.php b/src/Spout/Writer/ODS/Creator/ManagerFactory.php
similarity index 54%
rename from src/Spout/Writer/ODS/Creator/InternalFactory.php
rename to src/Spout/Writer/ODS/Creator/ManagerFactory.php
index 6920b4a..e7bc2e7 100644
--- a/src/Spout/Writer/ODS/Creator/InternalFactory.php
+++ b/src/Spout/Writer/ODS/Creator/ManagerFactory.php
@@ -2,38 +2,38 @@
 
 namespace Box\Spout\Writer\ODS\Creator;
 
-use Box\Spout\Common\Helper\StringHelper;
-use Box\Spout\Writer\Common\Helper\ZipHelper;
 use Box\Spout\Common\Manager\OptionsManagerInterface;
-use Box\Spout\Writer\Common\Entity\Options;
 use Box\Spout\Writer\Common\Creator\EntityFactory;
-use Box\Spout\Writer\Common\Creator\InternalFactoryInterface;
-use Box\Spout\Writer\ODS\Helper\FileSystemHelper;
+use Box\Spout\Writer\Common\Entity\Options;
+use Box\Spout\Writer\Common\Creator\ManagerFactoryInterface;
+use Box\Spout\Writer\Common\Manager\SheetManager;
 use Box\Spout\Writer\ODS\Manager\Style\StyleManager;
 use Box\Spout\Writer\ODS\Manager\Style\StyleRegistry;
 use Box\Spout\Writer\ODS\Manager\WorkbookManager;
 use Box\Spout\Writer\ODS\Manager\WorksheetManager;
-use Box\Spout\Common\Helper\Escaper;
 
 /**
- * Class InternalFactory
- * Factory for all useful types of objects needed by the ODS Writer
+ * Class ManagerFactory
+ * Factory for managers needed by the ODS Writer
  *
  * @package Box\Spout\Writer\ODS\Creator
  */
-class InternalFactory implements InternalFactoryInterface
+class ManagerFactory implements ManagerFactoryInterface
 {
     /** @var EntityFactory */
-    private $entityFactory;
+    protected $entityFactory;
+
+    /** @var HelperFactory $helperFactory */
+    protected $helperFactory;
 
     /**
-     * InternalFactory constructor.
-     *
      * @param EntityFactory $entityFactory
+     * @param HelperFactory $helperFactory
      */
-    public function __construct(EntityFactory $entityFactory)
+    public function __construct(EntityFactory $entityFactory, HelperFactory $helperFactory)
     {
         $this->entityFactory = $entityFactory;
+        $this->helperFactory = $helperFactory;
     }
 
     /**
@@ -44,13 +44,21 @@ class InternalFactory implements InternalFactoryInterface
     {
         $workbook = $this->entityFactory->createWorkbook();
 
-        $fileSystemHelper = $this->createFileSystemHelper($optionsManager);
+        $fileSystemHelper = $this->helperFactory->createSpecificFileSystemHelper($optionsManager, $this->entityFactory);
         $fileSystemHelper->createBaseFilesAndFolders();
 
         $styleManager = $this->createStyleManager($optionsManager);
         $worksheetManager = $this->createWorksheetManager();
 
-        return new WorkbookManager($workbook, $optionsManager, $worksheetManager, $styleManager, $fileSystemHelper, $this->entityFactory);
+        return new WorkbookManager(
+            $workbook,
+            $optionsManager,
+            $worksheetManager,
+            $styleManager,
+            $fileSystemHelper,
+            $this->entityFactory,
+            $this
+        );
     }
 
     /**
@@ -58,12 +66,21 @@ class InternalFactory implements InternalFactoryInterface
      */
     private function createWorksheetManager()
     {
-        $stringsEscaper = $this->createStringsEscaper();
-        $stringsHelper = $this->createStringHelper();
+        $stringsEscaper = $this->helperFactory->createStringsEscaper();
+        $stringsHelper = $this->helperFactory->createStringHelper();
 
         return new WorksheetManager($stringsEscaper, $stringsHelper, $this->entityFactory);
     }
 
+    /**
+     * @return SheetManager
+     */
+    public function createSheetManager()
+    {
+        $stringHelper = $this->helperFactory->createStringHelper();
+        return new SheetManager($stringHelper);
+    }
+
     /**
      * @param OptionsManagerInterface $optionsManager
      * @return StyleManager
@@ -83,40 +100,4 @@ class InternalFactory implements InternalFactoryInterface
         $defaultRowStyle = $optionsManager->getOption(Options::DEFAULT_ROW_STYLE);
         return new StyleRegistry($defaultRowStyle);
     }
-
-    /**
-     * @param OptionsManagerInterface $optionsManager
-     * @return FileSystemHelper
-     */
-    public function createFileSystemHelper(OptionsManagerInterface $optionsManager)
-    {
-        $tempFolder = $optionsManager->getOption(Options::TEMP_FOLDER);
-        $zipHelper = $this->createZipHelper();
-
-        return new FileSystemHelper($tempFolder, $zipHelper);
-    }
-
-    /**
-     * @return ZipHelper
-     */
-    private function createZipHelper()
-    {
-        return new ZipHelper($this->entityFactory);
-    }
-
-    /**
-     * @return Escaper\ODS
-     */
-    private function createStringsEscaper()
-    {
-        return new Escaper\ODS();
-    }
-
-    /**
-     * @return StringHelper
-     */
-    private function createStringHelper()
-    {
-        return new StringHelper();
-    }
 }
diff --git a/src/Spout/Writer/WriterAbstract.php b/src/Spout/Writer/WriterAbstract.php
index 2c20142..2cb4a00 100644
--- a/src/Spout/Writer/WriterAbstract.php
+++ b/src/Spout/Writer/WriterAbstract.php
@@ -2,10 +2,10 @@
 
 namespace Box\Spout\Writer;
 
+use Box\Spout\Common\Creator\HelperFactory;
 use Box\Spout\Common\Exception\InvalidArgumentException;
 use Box\Spout\Common\Exception\IOException;
 use Box\Spout\Common\Exception\SpoutException;
-use Box\Spout\Common\Helper\FileSystemHelper;
 use Box\Spout\Common\Helper\GlobalFunctionsHelper;
 use Box\Spout\Writer\Common\Entity\Options;
 use Box\Spout\Writer\Common\Entity\Style\Style;
@@ -34,6 +34,9 @@ abstract class WriterAbstract implements WriterInterface
     /** @var GlobalFunctionsHelper Helper to work with global functions */
     protected $globalFunctionsHelper;
 
+    /** @var HelperFactory $helperFactory */
+    protected $helperFactory;
+
     /** @var OptionsManagerInterface Writer options manager */
     protected $optionsManager;
 
@@ -50,15 +53,18 @@ abstract class WriterAbstract implements WriterInterface
      * @param OptionsManagerInterface $optionsManager
      * @param StyleMerger $styleMerger
      * @param GlobalFunctionsHelper $globalFunctionsHelper
+     * @param HelperFactory $helperFactory
      */
     public function __construct(
         OptionsManagerInterface $optionsManager,
         StyleMerger $styleMerger,
-        GlobalFunctionsHelper $globalFunctionsHelper)
+        GlobalFunctionsHelper $globalFunctionsHelper,
+        HelperFactory $helperFactory)
     {
         $this->optionsManager = $optionsManager;
         $this->styleMerger = $styleMerger;
         $this->globalFunctionsHelper = $globalFunctionsHelper;
+        $this->helperFactory = $helperFactory;
 
         $this->resetRowStyleToDefault();
     }
@@ -372,7 +378,7 @@ abstract class WriterAbstract implements WriterInterface
         // remove output file if it was created
         if ($this->globalFunctionsHelper->file_exists($this->outputFilePath)) {
             $outputFolderPath = dirname($this->outputFilePath);
-            $fileSystemHelper = new FileSystemHelper($outputFolderPath);
+            $fileSystemHelper = $this->helperFactory->createFileSystemHelper($outputFolderPath);
             $fileSystemHelper->deleteFile($this->outputFilePath);
         }
     }
diff --git a/src/Spout/Writer/WriterFactory.php b/src/Spout/Writer/WriterFactory.php
index b10db44..85a680d 100644
--- a/src/Spout/Writer/WriterFactory.php
+++ b/src/Spout/Writer/WriterFactory.php
@@ -2,11 +2,11 @@
 
 namespace Box\Spout\Writer;
 
+use Box\Spout\Common\Creator\HelperFactory;
 use Box\Spout\Common\Exception\UnsupportedTypeException;
 use Box\Spout\Common\Helper\GlobalFunctionsHelper;
 use Box\Spout\Common\Type;
 use Box\Spout\Writer\Common\Creator\EntityFactory;
-use Box\Spout\Writer\Common\Creator\ManagerFactory;
 use Box\Spout\Writer\Common\Creator\Style\StyleBuilder;
 use Box\Spout\Writer\Common\Manager\Style\StyleMerger;
 
@@ -47,7 +47,9 @@ class WriterFactory
         $styleMerger = new StyleMerger();
         $globalFunctionsHelper = new GlobalFunctionsHelper();
 
-        return new CSV\Writer($optionsManager, $styleMerger, $globalFunctionsHelper);
+        $helperFactory = new HelperFactory();
+
+        return new CSV\Writer($optionsManager, $styleMerger, $globalFunctionsHelper, $helperFactory);
     }
 
     /**
@@ -60,10 +62,10 @@ class WriterFactory
         $styleMerger = new StyleMerger();
         $globalFunctionsHelper = new GlobalFunctionsHelper();
 
-        $entityFactory = new EntityFactory(new ManagerFactory());
-        $internalFactory = new XLSX\Creator\InternalFactory($entityFactory);
+        $helperFactory = new XLSX\Creator\HelperFactory();
+        $managerFactory = new XLSX\Creator\ManagerFactory(new EntityFactory(), $helperFactory);
 
-        return new XLSX\Writer($optionsManager, $styleMerger, $globalFunctionsHelper, $internalFactory);
+        return new XLSX\Writer($optionsManager, $styleMerger, $globalFunctionsHelper, $helperFactory, $managerFactory);
     }
 
     /**
@@ -76,9 +78,9 @@ class WriterFactory
         $styleMerger = new StyleMerger();
         $globalFunctionsHelper = new GlobalFunctionsHelper();
 
-        $entityFactory = new EntityFactory(new ManagerFactory());
-        $internalFactory = new ODS\Creator\InternalFactory($entityFactory);
+        $helperFactory = new ODS\Creator\HelperFactory();
+        $managerFactory = new ODS\Creator\ManagerFactory(new EntityFactory(), $helperFactory);
 
-        return new ODS\Writer($optionsManager, $styleMerger, $globalFunctionsHelper, $internalFactory);
+        return new ODS\Writer($optionsManager, $styleMerger, $globalFunctionsHelper, $helperFactory, $managerFactory);
     }
 }
diff --git a/src/Spout/Writer/WriterMultiSheetsAbstract.php b/src/Spout/Writer/WriterMultiSheetsAbstract.php
index 9d5a0c6..7ecab1a 100644
--- a/src/Spout/Writer/WriterMultiSheetsAbstract.php
+++ b/src/Spout/Writer/WriterMultiSheetsAbstract.php
@@ -2,6 +2,7 @@
 
 namespace Box\Spout\Writer;
 
+use Box\Spout\Common\Creator\HelperFactory;
 use Box\Spout\Common\Helper\GlobalFunctionsHelper;
 use Box\Spout\Writer\Common\Entity\Sheet;
 use Box\Spout\Common\Manager\OptionsManagerInterface;
@@ -9,8 +10,9 @@ use Box\Spout\Writer\Common\Entity\Options;
 use Box\Spout\Writer\Common\Entity\Worksheet;
 use Box\Spout\Writer\Common\Manager\Style\StyleMerger;
 use Box\Spout\Writer\Exception\SheetNotFoundException;
+use Box\Spout\Writer\Exception\WriterAlreadyOpenedException;
 use Box\Spout\Writer\Exception\WriterNotOpenedException;
-use Box\Spout\Writer\Common\Creator\InternalFactoryInterface;
+use Box\Spout\Writer\Common\Creator\ManagerFactoryInterface;
 use Box\Spout\Writer\Common\Manager\WorkbookManagerInterface;
 
 /**
@@ -21,9 +23,8 @@ use Box\Spout\Writer\Common\Manager\WorkbookManagerInterface;
  */
 abstract class WriterMultiSheetsAbstract extends WriterAbstract
 {
-
-    /** @var InternalFactoryInterface */
-    private $internalFactory;
+    /** @var ManagerFactoryInterface */
+    private $managerFactory;
 
     /** @var WorkbookManagerInterface */
     private $workbookManager;
@@ -32,16 +33,18 @@ abstract class WriterMultiSheetsAbstract extends WriterAbstract
      * @param OptionsManagerInterface $optionsManager
      * @param StyleMerger $styleMerger
      * @param GlobalFunctionsHelper $globalFunctionsHelper
-     * @param InternalFactoryInterface $internalFactory
+     * @param HelperFactory $helperFactory
+     * @param ManagerFactoryInterface $managerFactory
      */
     public function __construct(
         OptionsManagerInterface $optionsManager,
         StyleMerger $styleMerger,
         GlobalFunctionsHelper $globalFunctionsHelper,
-        InternalFactoryInterface $internalFactory)
+        HelperFactory $helperFactory,
+        ManagerFactoryInterface $managerFactory)
     {
-        parent::__construct($optionsManager, $styleMerger, $globalFunctionsHelper);
-        $this->internalFactory = $internalFactory;
+        parent::__construct($optionsManager, $styleMerger, $globalFunctionsHelper, $helperFactory);
+        $this->managerFactory = $managerFactory;
     }
 
     /**
@@ -70,7 +73,7 @@ abstract class WriterMultiSheetsAbstract extends WriterAbstract
     protected function openWriter()
     {
         if (!$this->workbookManager) {
-            $this->workbookManager = $this->internalFactory->createWorkbookManager($this->optionsManager);
+            $this->workbookManager = $this->managerFactory->createWorkbookManager($this->optionsManager);
             $this->workbookManager->addNewSheetAndMakeItCurrent();
         }
     }
diff --git a/src/Spout/Writer/XLSX/Creator/HelperFactory.php b/src/Spout/Writer/XLSX/Creator/HelperFactory.php
new file mode 100644
index 0000000..1272c74
--- /dev/null
+++ b/src/Spout/Writer/XLSX/Creator/HelperFactory.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace Box\Spout\Writer\XLSX\Creator;
+
+use Box\Spout\Common\Helper\Escaper;
+use Box\Spout\Common\Helper\StringHelper;
+use Box\Spout\Writer\Common\Creator\EntityFactory;
+use Box\Spout\Writer\Common\Entity\Options;
+use Box\Spout\Writer\Common\Helper\ZipHelper;
+use Box\Spout\Common\Manager\OptionsManagerInterface;
+use Box\Spout\Writer\XLSX\Helper\FileSystemHelper;
+
+/**
+ * Class HelperFactory
+ * Factory for helpers needed by the XLSX Writer
+ *
+ * @package Box\Spout\Writer\XLSX\Creator
+ */
+class HelperFactory extends \Box\Spout\Common\Creator\HelperFactory
+{
+    /**
+     * @param OptionsManagerInterface $optionsManager
+     * @param EntityFactory $entityFactory
+     * @return FileSystemHelper
+     */
+    public function createSpecificFileSystemHelper(OptionsManagerInterface $optionsManager, EntityFactory $entityFactory)
+    {
+        $tempFolder = $optionsManager->getOption(Options::TEMP_FOLDER);
+        $zipHelper = $this->createZipHelper($entityFactory);
+        $escaper = $this->createStringsEscaper();
+
+        return new FileSystemHelper($tempFolder, $zipHelper, $escaper);
+    }
+
+    /**
+     * @param EntityFactory $entityFactory
+     * @return ZipHelper
+     */
+    private function createZipHelper(EntityFactory $entityFactory)
+    {
+        return new ZipHelper($entityFactory);
+    }
+
+    /**
+     * @return Escaper\XLSX
+     */
+    public function createStringsEscaper()
+    {
+        return new Escaper\XLSX();
+    }
+
+    /**
+     * @return StringHelper
+     */
+    public function createStringHelper()
+    {
+        return new StringHelper();
+    }
+}
diff --git a/src/Spout/Writer/XLSX/Creator/InternalFactory.php b/src/Spout/Writer/XLSX/Creator/ManagerFactory.php
similarity index 61%
rename from src/Spout/Writer/XLSX/Creator/InternalFactory.php
rename to src/Spout/Writer/XLSX/Creator/ManagerFactory.php
index 867c4a4..f8d413c 100644
--- a/src/Spout/Writer/XLSX/Creator/InternalFactory.php
+++ b/src/Spout/Writer/XLSX/Creator/ManagerFactory.php
@@ -2,14 +2,11 @@
 
 namespace Box\Spout\Writer\XLSX\Creator;
 
-use Box\Spout\Common\Helper\Escaper;
-use Box\Spout\Common\Helper\StringHelper;
 use Box\Spout\Writer\Common\Creator\EntityFactory;
-use Box\Spout\Writer\Common\Creator\InternalFactoryInterface;
+use Box\Spout\Writer\Common\Creator\ManagerFactoryInterface;
 use Box\Spout\Writer\Common\Entity\Options;
-use Box\Spout\Writer\Common\Helper\ZipHelper;
 use Box\Spout\Common\Manager\OptionsManagerInterface;
-use Box\Spout\Writer\XLSX\Helper\FileSystemHelper;
+use Box\Spout\Writer\Common\Manager\SheetManager;
 use Box\Spout\Writer\XLSX\Manager\SharedStringsManager;
 use Box\Spout\Writer\XLSX\Manager\Style\StyleManager;
 use Box\Spout\Writer\XLSX\Manager\Style\StyleRegistry;
@@ -17,24 +14,27 @@ use Box\Spout\Writer\XLSX\Manager\WorkbookManager;
 use Box\Spout\Writer\XLSX\Manager\WorksheetManager;
 
 /**
- * Class InternalFactory
- * Factory for all useful types of objects needed by the XLSX Writer
+ * Class ManagerFactory
+ * Factory for managers needed by the XLSX Writer
  *
  * @package Box\Spout\Writer\XLSX\Creator
  */
-class InternalFactory implements InternalFactoryInterface
+class ManagerFactory implements ManagerFactoryInterface
 {
     /** @var EntityFactory */
-    private $entityFactory;
+    protected $entityFactory;
+
+    /** @var HelperFactory $helperFactory */
+    protected $helperFactory;
 
     /**
-     * InternalFactory constructor.
-     *
      * @param EntityFactory $entityFactory
+     * @param HelperFactory $helperFactory
      */
-    public function __construct(EntityFactory $entityFactory)
+    public function __construct(EntityFactory $entityFactory, HelperFactory $helperFactory)
     {
         $this->entityFactory = $entityFactory;
+        $this->helperFactory = $helperFactory;
     }
 
     /**
@@ -45,7 +45,7 @@ class InternalFactory implements InternalFactoryInterface
     {
         $workbook = $this->entityFactory->createWorkbook();
 
-        $fileSystemHelper = $this->createFileSystemHelper($optionsManager);
+        $fileSystemHelper = $this->helperFactory->createSpecificFileSystemHelper($optionsManager, $this->entityFactory);
         $fileSystemHelper->createBaseFilesAndFolders();
 
         $xlFolder = $fileSystemHelper->getXlFolder();
@@ -54,7 +54,15 @@ class InternalFactory implements InternalFactoryInterface
         $styleManager = $this->createStyleManager($optionsManager);
         $worksheetManager = $this->createWorksheetManager($optionsManager, $styleManager, $sharedStringsManager);
 
-        return new WorkbookManager($workbook, $optionsManager, $worksheetManager, $styleManager, $fileSystemHelper, $this->entityFactory);
+        return new WorkbookManager(
+            $workbook,
+            $optionsManager,
+            $worksheetManager,
+            $styleManager,
+            $fileSystemHelper,
+            $this->entityFactory,
+            $this
+        );
     }
 
     /**
@@ -69,12 +77,21 @@ class InternalFactory implements InternalFactoryInterface
         SharedStringsManager $sharedStringsManager
     )
     {
-        $stringsEscaper = $this->createStringsEscaper();
-        $stringsHelper = $this->createStringHelper();
+        $stringsEscaper = $this->helperFactory->createStringsEscaper();
+        $stringsHelper = $this->helperFactory->createStringHelper();
 
         return new WorksheetManager($optionsManager, $styleManager, $sharedStringsManager, $stringsEscaper, $stringsHelper, $this->entityFactory);
     }
 
+    /**
+     * @return SheetManager
+     */
+    public function createSheetManager()
+    {
+        $stringHelper = $this->helperFactory->createStringHelper();
+        return new SheetManager($stringHelper);
+    }
+
     /**
      * @param OptionsManagerInterface $optionsManager
      * @return StyleManager
@@ -101,44 +118,7 @@ class InternalFactory implements InternalFactoryInterface
      */
     private function createSharedStringsManager($xlFolder)
     {
-        $stringEscaper = $this->createStringsEscaper();
+        $stringEscaper = $this->helperFactory->createStringsEscaper();
         return new SharedStringsManager($xlFolder, $stringEscaper);
     }
-
-    /**
-     * @param OptionsManagerInterface $optionsManager
-     * @return FileSystemHelper
-     */
-    private function createFileSystemHelper(OptionsManagerInterface $optionsManager)
-    {
-        $tempFolder = $optionsManager->getOption(Options::TEMP_FOLDER);
-        $zipHelper = $this->createZipHelper();
-        $escaper = $this->createStringsEscaper();
-
-        return new FileSystemHelper($tempFolder, $zipHelper, $escaper);
-    }
-
-    /**
-     * @return ZipHelper
-     */
-    private function createZipHelper()
-    {
-        return new ZipHelper($this->entityFactory);
-    }
-
-    /**
-     * @return Escaper\XLSX
-     */
-    private function createStringsEscaper()
-    {
-        return new Escaper\XLSX();
-    }
-
-    /**
-     * @return StringHelper
-     */
-    private function createStringHelper()
-    {
-        return new StringHelper();
-    }
 }