Private Const LOWER_LIMIT As Long = 48
Private Const UPPER_LIMIT As Long = 125
Private Const CHARMAP     As Long = 39

Public Function MIROT39(ByVal sData As String) As String
If Trim(sData) = "" Then
  Exit Function
End If

Dim sReturn As String
Dim nCode As Long
Dim nData As Long
Dim bData() As Byte

ReDim bData(Len(sData)) As Byte
bData = StrConv(sData, vbFromUnicode)
For nData = 0 To UBound(bData)
  nCode = bData(nData)
  If ((nCode >= LOWER_LIMIT) And (nCode <= UPPER_LIMIT)) Then
    nCode = nCode + CHARMAP
    If nCode > UPPER_LIMIT Then
      nCode = nCode - UPPER_LIMIT + LOWER_LIMIT - 1
    End If
  End If
  bData(nData) = nCode
Next nData
sReturn = StrConv(bData, vbUnicode)
MIROT39 = sReturn
End Function