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/usr/share/plymouth/themes/ubuntu-mate-logo/ubuntu-mate-logo.plymouth is in plymouth-theme-ubuntu-mate-logo 16.04.6.

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The actual contents of the file can be viewed below.

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[Plymouth Theme]
Name=Ubuntu MATE Logo
Description=A theme that features a blank background with a logo.
ModuleName=script

[script]
ImageDir=/usr/share/plymouth/themes/ubuntu-mate-logo
ScriptFile=/usr/share/plymouth/themes/ubuntu-mate-logo/ubuntu-mate-logo.script