How to convert a memory dump/raw binary image into an ELF file

[A.W.C. via binutils]

How to convert a raw MIPS binary file into an .ELF file? 
The binary file is contents of memory region (SPI Flash), converted from hex to binary form (.bin) use xxd -r command. 
The Linux 'file' command determines the file type of file.bin as 'data' file type.





 Regards,
 Alex