How to convert .txt file to .srt ?

I have downloaded some English songs & also downloaded lyrics of them.But the lyrics are in .txt format. These extensions don’t work on GOM player. GOM player supports only for .srt format.So,I want to convert those into .srt format to watch the songs with their lyrics.

Do you know any converter? or Do you know any player which accepts ”.txt” format ?(So, i won’t have to convert from .txt to .srt)