Changing Matlab files to .xml

I have two .m files that I would like to change to .xml.

I have looked through the Matlab help for using the function xmlwrite(), but don't understand how to specificy the DOMnode (it is not obvious what the child nodes in my code are)

Here is a segment of the code I am trying to convert (it is all in the same format; just setting parameters):

LceOffsetHAM =        0.85; %[loptHAM]
GainHAMHFL   =           4; %[]
% hamstring group (self, F+, swing)
GainHAM      =  0.65/FmaxHAM; %[1/N]
PreStimHAM   =         0.01; %[]
% gluteus group (self, F+, swing)
GainGLU      =  0.5/FmaxGLU; %[1/N]
PreStimGLU   =         0.01; %[]

Can anyone explain how to do this file type conversion? My end goal is to use the files in OpenSim2.4. Thank you!