/usr/share/themes/blondie/matchbox/theme.desktop is in matchbox-window-manager 1.2-7ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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#
# The theme.desktop file for a matchbox theme is a basic way to
# set the look of things other than the window manager when the
# theme is changed.
#
# Currently it controls the dock and mbmenu's look .
# 'Standard' .desktop entries.
#
Type=MBTheme
Name=Blondie
Comment=Blondie theme
#
# Dock/Panel settings
#
# you can set the docks background color, or to a tiled pixmap / transparent
DockBgColor=#e2dec6
#DockBgTrans= 0-255, 0 being totally transparent
#DockBgPixmap=/path/to/a xpm or png
# The foreground color is used by things like minitime
PanelFgColor=black
# Panel bubble message propertys
PanelMsgBgCol=#e2dec6
PanelMsgBgUrgentCol=#ffdec6
PanelMsgFgCol=#000000
#
# Menu settings, used by both the dock popup menu and mbmenu.
#
MenuBgColor=#e2dec6
MenuFgColor=black
# menu Border color
MenuBdColor=#9d9a8a
# selected entry color.
# MenuHlColor=black XXX DEPRECIATED in 0.7 , border col used instead
# Menu transparency set like the panel
# MenuTransparency=0-255
# Set to a '|' seperated list of font names.
# if set will overide Gtk font from xsettings
#MenuFont=xxx|xxx|xxx
# Value same as mbdesktop --bg option
DesktopBgSpec=col-solid:#8395ac
DesktopHlCol=#9d9a8a
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