/usr/share/themes/bluebox/matchbox/theme.desktop is in matchbox-window-manager 1.2-osso21-1.
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 21 | [Desktop Entry]
Type=MBTheme
Name=Bluebox
Preview=XXX
Comment=Bluebox theme
ThemePath=@prefix@/themes/bluebox
DockBgColor=#d2d2d2
MenuBgColor=#d2d2d2
MenuFgColor=black
MenuBdColor=#828282
MenuHlColor=#828282
#MenuTransparency=220
PanelFgColor=black
DesktopBgSpec= col-gradient-vertical:#516979,#718ab6
DesktopHlCol=#828282
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