That would be cmn_users_write.xml
Which starts like
NikuDataBus xsi:noNamespaceSchemaLocation="../xsd/nikuxog_user.xsd"><Header version="6010" action="write" objectType="user" externalSource="ORACLE-FINANCIAL"/><Users><User userLanguage="English" userStatus="Active" userName="xoguser90" userType="Internal" externalId="2323"><PersonalInformation lastName="xoglastname90" firstName="xogfirstname90" emailAddress="xog1@niku.com" homeUrl="personal.settings"/><Resource resourceId="xoguser90"/><Company companyId="xogtestcompany"/><General addedBy="admin" addedDate="2001-09-05"/><OBSAssocs><OBSAssoc name="loc" id="loc" unitPath="/USA"/><OBSAssoc name="dept" id="dept" unitPath="/Niku"/></OBSAssocs><Groups><Group id="Stud
Note that < has been removed from the beginning of every line