Source Code Converter by Anthony Harris is a program to convert sequential files to program files and vice versa.  There is full documentation included in the archive, but here is a brief summary by the author:

I wrote this program to convert ML source code from one file type to the other. And that is its main purpose of the program. Although you might think of other uses for it. What started out as a simple program turned into quit a
challenge, at least for me, anyway here it is. I have checked and debugged it so you shouldn't have any problems. Now a little discripion is in order so you know what it does.