<?xml version="1.0" encoding="utf-8"?>
<!-- This is a sample comment -->
<!DOCTYPE Items[<!ENTITY number "123">]>
<?pi test?>
<root attribute1="value1" attribute2="value2">
    <item id="4" attr1="200" attr2="300">
        <value>data2</value>
        <note>even more comments</note>
    </item>
</root>
