[c#] How to convert a column number (e.g. 127) into an Excel column (e.g. AA)

I'm using this one in VB.NET 2003 and it works well...

Private Function GetExcelColumnName(ByVal aiColNumber As Integer) As String
    Dim BaseValue As Integer = Convert.ToInt32(("A").Chars(0)) - 1
    Dim lsReturn As String = String.Empty

    If (aiColNumber > 26) Then
        lsReturn = GetExcelColumnName(Convert.ToInt32((Format(aiColNumber / 26, "0.0").Split("."))(0)))
    End If

    GetExcelColumnName = lsReturn + Convert.ToChar(BaseValue + (aiColNumber Mod 26))
End Function