Find a software converter able to convert sme files to html files.
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. This 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.
Unfortunately, there is no detailed software record in the database for this conversion.
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