You have plain text — a script, a poem, a list of lines — and you want it as SRT subtitles. The TXT to SRT Converter assigns timing to each line automatically.
Every non-empty line becomes a cue. Choose a fixed duration per cue, add a gap between cues, or pick a reading speed (characters per second) so longer lines linger appropriately. Cues are numbered in order and written as standard SubRip with the --> arrow. Blank lines are skipped so you never get empty subtitles.