In line 85 the double quotes are missing for the JAVACMD variable.

I need to use the client in a non accessible build agent server environment remotely where java home doesn't work and I needed to set JAVACMD (or JAVA_HOME) from outside the script. As the path contained a space this didn't work until I added the quotes to the utplsql.bat file.
Putting double quotes around the path from outside the script also didn't work as this let the check "if "%JAVACMD%"==""" in line 71 fail

Maybe there would have been another way or I did something else wrong, but at least that was how I was able to solve the issue