libopc/third_party/libxml2-2.7.7/test/valid/UTF16Entity.xml

<!DOCTYPE foo [
<!ELEMENT foo (root*)>
<!ELEMENT root EMPTY>
<!ENTITY utf16b SYSTEM "dtds/utf16b.ent">
<!ENTITY utf16l SYSTEM "dtds/utf16l.ent">
]>

<foo> &utf16b; &utf16l; </foo>