Altdo Apple TV Video Converter
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This software is a powerful multi-format converting tool for MPEG-4 movie with high speed and without movie quality loss.
It can convert 3gp, avi, asf, mov, wmv, mp4, m4v, mpeg, mpg to MPEG-4 format.
You can enjoy your favorite movies on your Apple TV.
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Pricing $29.95 USD.
Download trial version here.
The official page can be found here.