You have to "Use" your library "ODFDOM" and get your class in Java notation with dots. You can shorten your code with direct call of your static method:
Use "ODFDOM"
Dim js As javasession
Dim jSpreadsheetDocumentClass As Javaclass
Dim jdoc As JavaObject
Set js = New JavaSession
Set jSpreadsheetDocumentClass = js.Getclass("org.odftoolkit.simple.SpreadsheetDocument")
Set jdoc = jSpreadsheetDocumentClass.newSpreadsheetDocument()
UPDATE:
LS2J doesn't work with resources. Whenever you use resources in Java code it won't work with LS2J. After a short look into ODF Toolkit source code I saw resources used.
So, create an Java agent instead and call it from LotusScript.