Here it is
http://www.google.com/search?q=.m+file+of+speech+recognition+system+&rls=com.microsoft:*&ie=UTF-8&oe=UTF-8&startIndex=&startPage=1
Bonus
http://www.mathworks.com/matlabcentral/answers/6200-tutorial-how-to-ask-a-question-on-answers-and-get-a-fast-answer