Short answer: Looks difficult unless you can find a codec for Sipro Lab KELVIN format.
Long Answer:
Most players rely on a system codec to decode the audio. So if you install the Sipro Lab Kelvin codec, then you will be able to play the audio in players, like Windows Media Player, that use underlying system codecs. If you can get such a codec, there is a complicated way to convert from any format to the MP3 format.
VLC, on the other hand, does not use codecs installed in the system. Based on VLC audio support page, VLC does not support codec type 0x135.
The other powerful codec tool ffmpeg also does not seem to support Sipro Lab Kelvin audio as per FFMPEG audio codec support page.
