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/usr/share/petitboot/artwork/COPYING-tux is in petitboot-twin 13.05.29.14.00-g4dc604b-1.

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tux.png

Source: http://www.isc.tamu.edu/~lewing/linux/
Copyright: 1996 Larry Ewing <lewing@isc.tamu.edu>
License: tux
 The copyright holder of this file allows anyone to use it for any purpose,
 provided that you acknowledge lewing@isc.tamu.edu and The GIMP if someone
 asks.
Comment: This is a cropped version of sit3-shine.7.gif converted to PNG with
 original transparent background.