Thanks so much everyone for your responses. I actually found the answer how
to convert seconds to "mm:ss" format. It works so beautifully that I want to
share,
Please see:
The problem you are experiencing is A1/24 results in hours. Likewise,
A1/24/60 results in hours, and A1/24/60/60 results in seconds. Therefore, you
want the following function:

=TEXT(A1/24/60/60, "mm:ss")


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