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<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE Invoice PUBLIC "InvoiceId" "Invoice.dtd" >
<Invoice>
  <Header invoiceNumber="12345">
    <Date>
      <Month>July</Month>
      <Day>15</Day>
      <Year>2001
    </Year></Date>
    <BillTo custNumber="custNumber"/>
    <BillTo custNumber=   "custNumber"/>
    <BillTo custNumber   ="custNumber"/>
    <BillTo custNumber   =   "custNumber"/>
    <BillTo custNumber="custNumber" name="Craig"    phone =     "416-448-4414" />
    <BillTo custNumber   =   "X5739" name="name"    phone =     "416-448-4414" />
    <BillTo custNumber   =   "X5739" name   = "Craig"    phone="phone"/>
    <BillTo custNumber="custNumber" name="name" phone="phone"/>
    <BillTo custNumber   =   "X5739" name="Craig Salter" phone="416-448-4414">
      <Address>
        <street1>IBM</street1>
        <street2>1150 Eglinton Ave East</street2>
        <city>Toronto</city>
        <state>Ontario</state>
        <zip>M3C 1H7</zip>
        <country>Canada
  </country></Address></BillTo></Header>
  <Item discount="promotion" price="57">
    <description>A wedding ring</description></Item></Invoice>