test/jaxp/javax/xml/jaxp/unittest/catalog/XI_test2.xml

<?xml version="1.0"?>
<!-- comment before root -->
<!DOCTYPE red SYSTEM "XI_red.dtd">
<red xmlns:xinclude="http://www.w3.org/2001/XInclude">
  <blue>
    <xinclude:include href="XI_utf8.xml" parse="text"/>
  </blue>
</red>
<!-- comment after root -->