Convert SME to CVS

It does not seem likely that some kind of sme to cvs conversion is possible. However, it might be possible that some users are actually searching for sme to csv conversion, i.e. export of Samsung Kies backups (.sme) to special comma separated value text files (.csv), something typically done for message / contacts export purpose.

Simply put, it is impossible to convert SME to CVS directly.
Thus, there is no so-called sme to cvs converter or a free online .sme to .cvs converter to be found.