I had to write code to convert MGRS to LL last year, however, I am unable to post the code. WhatWhat I can post though are the two main resources I utilized while writing the code:
US Military Grid Reference System description, published by NGA and the related Appendix and an Online MGRS to LL Converter to check your results as you are coding.
edit: There is also GeographicLib, an open source-source library that has code for MGRS conversions, and is licensed under MIT. You'llYou'll need to look at the GeographicLib::MGRS class, and the MGRS.hpp and MGRS.cpp files if you need to look at the code.
edit #2: If you can elaborate more on whether you are looking for code, a library, or a utility to convert one or more coordinates, you'll get better answers.