To replace the comma with the "#" symbol within the file "D:\CSVFiles\Simple.CSV" the following syntax would be used:
ConvertXLS.EXE /S"D:\CSVFiles\Simple.CSV" /T"D:\CSVFiles\Simple.CSV" /P203 /2 35
The /S and /T switches specify input and output workbook respectively, which in this case is the same workbook. You can optionally keep the input file unchanged by specifying a different name or path for the output file.