Yet another simple conversion from a plain text file.
Renamed to codec-to-codec.rst to align with others.
Acked-by: NMark Brown <broonie@kernel.org>
Signed-off-by: NTakashi Iwai <tiwai@suse.de>

Signed-off-by: Nanish kumar <yesanishhere@gmail.com>
Acked-by: NCharles Keepax <ckeepax@opensource.wolfsonmicro.com>
Signed-off-by: NMark Brown <broonie@kernel.org>