FOR x IN (SELECT *
                FROM all_objects
               WHERE ROWNUM < 20)
    LOOP
        v_clob :=
               v_clob
            || x.owner
            || ' ; '
            || x.object_name
            || ' ; '
            || x.object_type
            || ' ; '
            || TO_CHAR(x.created, 'yyyy-mm-dd hh24:mi:ss')
            || UTL_TCP.crlf;
    END LOOP;

sending_mails.send_attach_clob( p_sender => 'blabla@zzz.ru'
                                            ,p_recipients => 'blabla@zzz.ru'
                                            ,p_message => v_message
                                            ,p_subject => 'Test msg'
                                            ,p_attachment => v_clob
                                            ,p_att_inline => FALSE
                                            ,p_att_mime_type => '.XLS'
                                            ,p_att_filename => 'TEST.XLS');