SAMI
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The SAMI (*.smi) subtitle format is a rare HTML-format with startframes given for each subtitle.
Example:
<TITLE>Title of film <STYLE TYPE="text/css"> <blank line> <BODY> <blank line> <SYNC Start=30886> Oh no! The eggs are hatching! <blank line> <SYNC Start=34037> Wait, never mind. I was hallucinating.