<?xml version="1.0" ?>
<entry xmlns="http://www.w3.org/2005/Atom"> 
   <title>Item</title>
   <content type="xhtml" xmlns:xhtml = "http://www.w3.org/1999/xhtml" >
		<xhtml:div>
			<p>This is simple XHTML &#x200;&#x201; contained within a xhtml:div tag.</p>
		</xhtml:div>
	</content>
</entry>