Samsung Kies can export various data from phones or their backups to CSV format. This is typically for contacts, calendars or some kind of memos. This is done because *.csv files are supported in variety of software which is not the case for default Samsung file types.
Convert Samsung Galaxy S memo exported data to Comma Separated Value.
We found 2 software records in the database related to .smm to .csv file format conversion.
Microsoft Windows software - convert smm to csv on Windows
A free software for managing of latest Samsung mobile devices
Convert from smm file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned smm to csv. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
Apple macOS / Mac OS X software - convert smm to csv on OS X
Management and sync utility for Samsung mobile devices