SGML to XML UltraXML supports SGML by seamless automatic conversion to XML on the fly when importing the SGML file. Once imported into UltraXML, editing and formatting then proceeds on the converted XML file. SGML can then be exported from UltraXML, which automatically converts the XML back into SGML format, making sure all EMPTY declared tags are converted back to open tag SGML format and appending the original SGML header information.