How to convert R code to MATLAB?

HI. Anyone can help me with this R code? I need to convert in MATLAB code.

S2N <- function(A, C) { # computes robust signal to noise ratio for one gene
    x <- split(A, C)
    m1 <- mean(x[[1]])
    m2 <- mean(x[[2]])
    s1 <- ifelse(length(x[[1]]) > 1, sd(x[[1]]), 0)
    s2 <- ifelse(length(x[[2]]) > 1, sd(x[[2]]), 0)
    s1 <- ifelse(s1 < 0.1*abs(m1), 0.1*abs(m1), s1)  # use 10% of the mean if the sd is zero or too low
    s2 <- ifelse(s2 < 0.1*abs(m2), 0.1*abs(m2), s2)
    s2n <- (m1 - m2)/(s1 + s2 + 0.1)
    return(s2n)
}