Being excluded from conversion just means that it is not assigned a gpa equivant by the LSAC to be calculated in the overall gpa. It does not mean that the LSAC will ignore that she took a class. The withdrawals will not hurt her overall gpa.
But they will be on the LSAC. because they are part of her overall academic record.
If all else fails wait until she sees her actual LSAC transcript then act accordingly.