Sothink SWF Decompiler for Mac can convert SWF to FLA, and extract elements from SWF into variable formats.
Exporting multi-file (SWF or EXE file) is supported too. Enable to encode special characters in Flash to make Flash
display correctly. It supports Flash CS3 (9.0) and ActionScript 3.0 completely. Exports AS files into HTML format.
After the converting, you can get the completed FLA file including linkage, components, .as, etc.

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