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/usr/lib/klibc/include/sys/utime.h is in libklibc-dev 1.5.25-1ubuntu2.

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/*
 * sys/utime.h
 */

#ifndef _SYS_UTIME_H
#define _SYS_UTIME_H

#include <linux/utime.h>

#endif				/* _SYS_UTIME_H */