Conversion of mp4 files to m3u8 file format

You most likely cannot directly convert .mp4 file to a .m3u8 file, which is what mp4 to m3u8 conversion is, mainly due the fact that the first one is a multimedia file, the other is but a playlist. You can however, generate a .m3u8 playlist that contains list of .mp4 audio files. Doable in most (if not every) media player.

Open MP4 file    Open M3U8 file