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For local time on Windows (replace t with your current offset from GMT)

No Format
=(((x/1000)-(4t*3600))/86400)+(DATEVALUE("1-1-1970") - DATEVALUE("1-1-1900"))

For local time on Mac OS X (replace t with your current offset from GMT)

No Format
=(((x/1000)-(4t*3600))/86400)+(DATEVALUE("1-1-1970") - DATEVALUE("1-1-1904"))

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