<?xml version="1.0" ?>

<list>
  <account>
    <id>ABC0325</id>
    <name>Smart Taro</name>
    <phone>123-456-7890</phone>
  </account>
  <account>
    <id>ABC0592</id>
    <name>Doc Hanako</name>
    <phone>234-567-8901</phone>
  </account>
</list>
