I was wondering whether anyone would know how to convert a UTC (Coordinated
Universal Time ) into a date which is in EST (Eastern Standard Time) or a
date which is in PST (Pacific Standard Time).

For example:

I have a UTC time of 1109366276 <-- this is the number in UTC time or
number of seconds since 1/1/1970

What would be the formula I could put into the next column to change the
above number into a PST or EST date/time?