I think I got it using a different approach:

Public Function ConvertTime(ByVal sTime As String) As Date

    Dim vaSplit As Variant
    Dim lSeconds As Long
    Dim lMinutes As Long

    Const sSEC As String = "s"
    Const sMIN As String = "mn"

    vaSplit = Split(sTime, Space(1))

    If Right$(vaSplit(0), 1) = "s" Then
        lSeconds = Val(Replace(vaSplit(0), sSEC, vbNullString))
    Else
        lSeconds = Val(Replace(vaSplit(1), sSEC, vbNullString))
        lMinutes = Val(Replace(vaSplit(0), sMIN, vbNullString))
    End If

    ConvertTime = TimeSerial(0, lMinutes, lSeconds)

End Function