It appears that a conversion of Parasolid models (.x_t) to Collada 3D models (.dae) is possible and can be done using several 3D model converters, such as PolyTrans or Babel3D. Except for that, you would have to look for a 3D modeling tool that supports both of these file types and can translate one to another.
Convert Parasolid model (text) to Collada 3D digital asset exchange data.
We have found 5 software records in our database eligible for .x_t to .dae file format conversion.
Microsoft Windows software - convert x_t to dae on Windows
A 3D CAD translation softwate
Convert from x_t 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 x_t to dae. 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.
A 3D product data optimalization software
Apple macOS / Mac OS X software - convert x_t to dae on OS X
A Mac version of the popular 3D visualisation software
On-line services software - convert x_t to dae on web
A commercial online CAD converter
An online CAD conversion service