Well, in many cases users start facing Not Responding error in Excel due to COM add-ins. When the add-ins in Excel is not compatible with the newer version then this might result in Excel crashing. So, disable the COM add-ins in Safe Mode. Try to open the excel file in safe mode and then disable this add-in. follow the ways to do so:
Follow the ways to do so:
Select File > Options > Add-ins.
Change the Manage drop-down to COM add-ins at the bottom of the dialog box, and then choose Go.
Unmark the checkbox for any enabled COM add-ins. And then select OK.
Hope this will help you out but if you are still facing the not responding error in Excel then visit the link given below for more manual solutions.