As nobody appears to have answer to this, I answer myself. ;-)
Using ActiveX component from Oxygen seems to be at suitable solution.
I have only tried this out wit the shareware license and this look very promising.
Now I can read and send SMS messages trough my Nokia 6310i connected to a com port.
Do not hesitate to contact me if you like to have some additional information. Or visit http://www.oxygensoftware.com/products/
A lot of other ActiveX vendors support the same kind of solutions.
Another way to solve this is to use SMS gateway, but for my application this was like "shooting sparrow with a canon"