Convert MP3 to PLS

Converting MP3 Audio Files directly to Multimedia Playlist Files (.mp3 to .pls conversion) is not possible, since you can't simply transform a multimedia data file to a playlist file, which only references the actual audio file.

We are not aware of any audio editing software or (online) conversion tool capable of converting MP3 to PLS format.

Simply put, it is impossible to convert MP3 to PLS directly.
Thus, there is no so-called mp3 to pls converter or a free online mp3 to pls converter to be found.