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/usr/lib/arm-none-eabi/newlib/linux.specs is in libnewlib-arm-none-eabi 2.2.0+git20150830.5a3d536-1.

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%rename lib libc

*libgloss:
-lgloss-linux

*lib:
%(libc) %(libgloss)

*startfile:
linux-crt0%O%s crti%O%s crtbegin%O%s