<?xml version="1.0" standalone="no" ?>
<!DOCTYPE root SYSTEM "ibm69v01.dtd" [
  <!ELEMENT root (#PCDATA|a)* >
  <!ENTITY % pe1 "<!-- comment in PE -->">
  %pe1;
]>
<root>
  pcdata content
  <a attr1="xyz"/>
</root>
<!--* a valid test for P69 VC:Entity Declared *-->
