Check out some options how m3u8 files might be converted to pls format.
Both .m3u8 and .pls are audio playlists, means a specially formatted text files that contain a list of songs that should be played when one of these files is opened. Typically you can import / export playlists in media players and produced a plethora of various playlist types.
Unfortunately, there is no detailed software record in the database for this conversion.
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