Oops, my mistake 
I just had a quick look and saw that there are no posts in that topic waiting for moderation and that the final reply in that topic was a reply from Gale. I did not check the date.
However, I did check the on-line converter (lbl2cue) and it is working.
I’ve recognized my issue. The problem was Encoding of my label.txt file.
UTF-8 file is opened correctly.
ANSI file throw a message “Could not open file: E:lll2.txt”
Are you talking about importing a label text file into Audacity? If so, that would be correct. See the yellow box at the bottom of Audacity Manual.