While oyou can convert directly between any two supported formats, it is sometimes desirable to convert to an editable format first. You can then make necessary edits before converting to the final format.
If you read the various threads on such topics, the recommendation for using ePub as that intermediary editable format is common. It is mentioned less often, but Amazon's AZW3 format is also editable in calibre so there is no need for a 2 step LRF>ePub>AZW3 workflow.
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