Particulate organic matter (POM ) and dissolved organic matter ( DOM ) are the fractions in which organic matter occurs in water bodies. Usually, these fractions have operative definitions; any organic material that does not pass through a particular filter is term POM and the material that passes through a filter is termed DOM Conversely, particulate organic carbon ( POC ) is that carbon that is too large and is filtered out of a sample. For more details consult https://www.kirj.ee - proc - 2018 -1 - 93 - 105 and https://doi.org/10.3176/proc.2018.1.05
One can only estimate the amount of carbon in POM (e.g. 50-80% ?; examine type of POM and determine approx carbon content) and thus can infer POC. Alternatively try Loss on ignition as approximation.
What actually analyzed in laboratory is Particulate organic carbon or dissolved organic carbon not particulate organic matter or dissolved organic matter. If you have analyzed it, you don't need it to convert. As Nader indicated above POM or DOM is not analyzed it is usually estimated. I don't know why we tend to use the estimated while we have a precisely measured expressions (POC and DOC).