Try this:

LOCAL lcInStr, lcOutStr

lcInStr = FILETOSTR('InFile.txt')

* Handle header termination
lcOutStr = STRTRAN(lcInStr, CHR(13) + CHR(10), '^', 1, 1)

* Tokenize good CRLF
lcOutStr = STRTRAN(lcOutStr, ',' + CHR(13) + CHR(10), '|')

* Get rid of unwanted CRLF 
lcOutStr = STRTRAN(lcOutStr, CHR(13) + CHR(10), '')

* Replace tokens
lcOutStr = STRTRAN(lcOutStr, '|', ',' + CHR(13) + CHR(10))
lcOutStr = STRTRAN(lcOutStr, '^', CHR(13) + CHR(10))

STRTOFILE(lcOutStr, 'OutFile.txt')

HTH

>Thanks Bruce and Borislav
>
>It worked great !!
>
>However I forgot to mention the header line, which I omitted
>on the sample .txt file
>
>The header line does not have a comma, so I would like to skip it from the
>treatment
>
>Could you please insert a exception for the header line in your great code below ?
>
>TIA