Convert SME to HTML

It is more than likely that sme to html conversion is related to attempts to export messages / contacts from a .sme backup (Samsung Kies) to some sort of output file readable on PCs, for example HTML format. Such sme to html conversion should be doable in Kies, or at least in some of the older versions of the program could export the files to TXT/CSV which you can then further convert to HTML should you really need it.