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/usr/lib/gcc-cross/sh4-linux-gnu/8/libitm.spec is in gcc-8-sh4-linux-gnu 8-20180414-1ubuntu2cross1.

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# This spec file is read by gcc when linking.  It is used to specify the
# standard libraries we need in order to link with -fgnu-tm
*link_itm: -litm %{static: }