jpg and jpeg (for those vo users who love vo's acronym expansion,
read those two letter-by-letter to see the difference) are the same
file format, just different extensions. You can rename a JPG file to
JPEG or vice versa, and there will be no difference. On the other
hand, png is a completely different format than jpg files, as Lynne
pointed out in a different message. :)
So, the short answer is:
yes, jpg and jpeg are the same, and you can rename them to match.
png is another story, but conversion of formats is possible with
utilities, finder scripts, preview, and other programs as well.
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