如何通过VBA将.txt文件转换为html.XML文件？

Question

我们有.txt格式的文件，需要将其转换为HTML-base.XML文件，.txt文件如下所示：

<?xml version="1.0" encoding="UTF-8"?>
<ListBoxData> 
    <CategoriesAndProducts>   
        <Categories>RetailCADTerm Investment30 DaysLess $5 Million</Categories>
    <Products>  
        <Product>2.30</Product>
    </Products> 
    </CategoriesAndProducts>  

    <CategoriesAndProducts> 
        <Categories>RetailCADTerm Investment30 DaysGreater $5 Million</Categories>
    <Products>  
        <Product>2.15</Product>
    </Products> 
    </CategoriesAndProducts> 

    <CategoriesAndProducts> 
        <Categories>RetailUSDTerm Investment30 DaysLess $5 Million</Categories>
    <Products>  
        <Product>2.06</Product>
    </Products> 
    </CategoriesAndProducts> 
</ListBoxData>

如何通过VBA将此.txt文件转换为html.xml？

谢谢！

（注意：下面的脚本可能有助于头脑风暴，但不能转换为HTML-base.XML）：

PrivaPrivate Sub ConvertFile_Click()
Dim s As String
Application.ScreenUpdating = False
s = Application.GetOpenFilename(FileFilter:="TXT File,*.txt")
Workbooks.Open Filename:=s
s = Replace(s, ".txt", ".xml")
ActiveWorkbook.SaveAs Filename:=s, _
        FileFormat:=xlXMLSpreadsheet, ReadOnlyRecommended:=False, 
CreateBackup:=False
ActiveWorkbook.Close
Application.ScreenUpdating = True
End Sub