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Memo.smm

.smm is an envelope name, not a file type. It means "this file came from a program that creates various file types". If the memo is hand-written it's going to be a picture file. If it's text, it'll be a text type of file.

If you can't open the file in a hex editor and figure out the file type, you'll have to open it on the phone. Maybe someone will write a Windows program that will figure out what the file type is and let you view it in Windows, but I don't know of any yet that I don't suspect of not being what they claim to be (and for more money than it's worth for such a program).

It's not "encoded", any more than a jpg file is "encoded", it's in the clear, it just needs the right kind of program to open it (and maybe a header stripped off first).
 
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