We have found one software suitable in our database for this conversion.
Unfortunately, it seems that .spv output files from SPSS are only supported in the original program and no other 3rd party viewer or app is capable of exporting the data to anything else
SPSS supports a broad range of export options including Excel tables or images, so except for .xls files you also have plenty of other choices for export of .spv files.
SPV
Files with spv extension can be found as special output files from SPSS (Statistical Package for the Social Sciences) version 16 and later.
XLS
Files with xls extension are best known as spreadsheets from Microsoft Excel. A spreadsheet is basically a grid of cells sorted in rows and columns. Each cell can contain text, numeric or formula data. Excel XLS spreadsheets can be opened in most other similar programs, such as OpenOffice.org Calc.