/usr/share/gettext/its/sounds.loc is in gnome-control-center-data 1:3.28.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | <?xml version="1.0"?>
<locatingRules>
<locatingRule name="sounds" pattern="*.xml">
<documentRule localName="sounds" target="sounds.its"/>
</locatingRule>
</locatingRules>
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