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/usr/arm-linux-gnueabihf/include/linux/utime.h is in linux-libc-dev-armhf-cross 3.13.0-12.32cross1.104.

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#ifndef _LINUX_UTIME_H
#define _LINUX_UTIME_H

#include <linux/types.h>

struct utimbuf {
	__kernel_time_t actime;
	__kernel_time_t modtime;
};

#endif