/usr/share/themes/Default/matchbox/theme.desktop is in matchbox-window-manager 1.2-7ubuntu1.
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 11 12 13 14 15 16 17 18 19 20 | [Desktop Entry]
Type=MBTheme
Name=Human
Preview=XXX
Comment=Blondie theme
ThemePath=@prefix@/themes/blondie
MenuBgColor=#dadad5
MenuFgColor=#000000
MenuBdColor=#acaaa5
MenuHlColor=#486880
PanelFgColor=#22264a
PanelBgColor=#dadad5
DesktopBgSpec=col-solid:#9ab0c2
DesktopHlCol=#486880
PanelMsgBgCol=#e8e0b0
PanelMsgBgUrgentCol=#f8f0c0
PanelMsgFgCol=#000000
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