</magic>
    <!-- XML files can start with a comment but then must not contain processing instructions.
         This should be rare so we assign lower priority here. Priority is also lower than text/html magics
         for them to be preferred for HTML starting with comment.-->
    <magic priority="30">
      <match value="&lt;!--" type="string" offset="0"/>
    </magic>

      other entities that control, are controlled by, or are under common
      control with that entity. For the purposes of this definition,
      "control" means (i) the power, direct or indirect, to cause the
      direction or management of such entity, whether by contract or
      otherwise, or (ii) ownership of fifty percent (50%) or more of the