/usr/include/newlib/sys/dir.h is in libnewlib-dev 2.4.0.20160527-3.
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 7 8 9 10 | /* BSD predecessor of POSIX.1 <dirent.h> and struct dirent */
#ifndef _SYS_DIR_H_
#define _SYS_DIR_H_
#include <dirent.h>
#define direct dirent
#endif /*_SYS_DIR_H_*/
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