I've been working on a DotNet implementation of this. The attached is the source in C# together with the Debug / Release DLL's - made in Visual Studio 2008. I've tested on ACad 2011/12 thus far. The file read/write routines still have an issue, but the attached converts properly between ASCII/UniCode/UTF7/UTF8/UTF32.
NetLoad one of the DLL's in the folder .\BinaryFiles\bin\Debug or .\BinaryFiles\bin\Release.
Then you should have several new lisp functions to call: string-to-unicode, string-to-ASCII, string-to-UTF7, string-to-UTF8, string-to-UTF32, unicode-to-string, ascii-to-string, UTF7-to-string, UTF8-to-string, UTF32-to-string.