[Eric L]

59.94 is not a frame rate, it's a "field rate". This term is used when the hd masters are interlaced instead of progressive. Since there are two fields for every interlaced frame, 59.94 = 29.97. You can not spot to a field only to a frame. TC does not count in fields, only frames (and subframes).

Also, when dealing with .1% pulls, it is better to do a sample rate convert by importing the tracks into a new session and applying the correct source sample rate conversion.

Audio suite will be close and may work when you have few regions and files. If you have many files to convert it is easier and more accurate to do it on import.