VintaSoft Imaging .NET SDK 15.1: Documentation for .NET developer
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Codecs: How to convert XLS to XLSX?
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SDK can convert XLS document to an XLSX document.

Here is C#/VB.NET code that shows how to convert XLS document to an XLSX document:
/// <summary>
/// Converts XLS file to a XLSX file.
/// </summary>
/// <param name="xlsFilePath">Path to a source XLS file.</param>
/// <param name="xlsxFilePath">Path to a result XLSX file.</param>
public static void ConvertXlsToXlsx(string xlsFilePath, string xlsxFilePath)
{
    Vintasoft.Imaging.Office.OpenXml.OpenXmlDocumentConverter.ConvertXlsToXlsx(xlsFilePath, xlsxFilePath);
}
''' <summary>
''' Converts XLS file to a XLSX file.
''' </summary>
''' <param name="xlsFilePath">Path to a source XLS file.</param>
''' <param name="xlsxFilePath">Path to a result XLSX file.</param>
Public Shared Sub ConvertXlsToXlsx(xlsFilePath As String, xlsxFilePath As String)
    Vintasoft.Imaging.Office.OpenXml.OpenXmlDocumentConverter.ConvertXlsToXlsx(xlsFilePath, xlsxFilePath)
End Sub