<html><body><div style="color:#000; background-color:#fff; font-family:verdana, helvetica, sans-serif;font-size:8pt"><div>This could be utter baloney, but it might work... Just change the declarations to XML declarations and try opening the files. If you don't need to round-trip back to the SGML that might just do it for you... Sloppy and funky, but what the hey?</div><div><br><span></span></div><div style="color: rgb(0, 0, 0); font-size: 10.6667px; font-family: verdana,helvetica,sans-serif; background-color: transparent; font-style: normal;"><span>cud</span></div></div></body></html>