What toolchain are you using? What compiler and so on?
Or are you trying to copy the code from one chip to another one without using a toolchain?
Toolchains come with programs to convert one binary format to another. For instance, the gcc tools have "objcopy" and on my computer there's "m68k-elf-objcopy" which is the one for the Coldfire toolchain.
You're using a PE Micro product, so you should be looking for answers on PE Micro's Forum. Here's someone asking how to convert ABS to S19 files, an PE Micro answers with a link to a program to do just that.
http://www.pemicro.com/forums/forum.cfm?forum_topic_id=5147
Tom
