Public Function ToTime(secs As Long) As String
    Dim hrs As Integer
    Dim mins As Integer
   
    Do While secs > 59
        secs = secs - 60
        mins = mins + 1
        If mins > 59 Then
            mins = 0
            hrs = hrs + 1
        End If
    Loop
      
    ToTime = Format(hrs, "00") & ":" & Format(mins, "00") & ":" & Format(secs, "00")
End Function