I am still inspired by the helpful contribution of member John-Z and his effort to resolve the basic syntax of m3u Playlists.
I modified the simple batch file that John obtained from SanDisk Tech Support.
This version allows for the inclusion of multiple subdirectories in one m3u playlist file.
I added the command /s to include all subdirectories below the current resident directory.
@echo off
dir /o:n /s /b *.mp3 *.wma *.wav> Playlist.m3u
The output file “Playlist.m3u” should be renamed as needed.