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[Acid-Burn]

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[0xdeadbeef]

The simplest way would be to edit the IDX:

# For correcting non-progressive desync. (in millisecs or hh:mm:ss:ms)
time offset: 0

Other options include tools like SubtitleCreator (I guess) and BDSup2Sub.

[Acid-Burn]

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[manono]

You want:

delay: -00:00:03:300

for a negative delay of 3.3 seconds. Make sure to open it in SubResynch and then to save it again to make the change permanent.

You can also delay an entire IDX in SubtitleCreator in the 'Synchronize' section.