Umm, I should say that the basis for my suggestion of flex.c is this in the header:
``` * This module contains functions for generating tags for Adobe languages. * There are a number of different ones, but this will begin with: * Flex * MXML files (*.mMacromedia XML) * ActionScript files (*.as) * * Flex 3 language reference * http://livedocs.adobe.com/flex/3/langref/index.html ```
I have no knowledge or time to evaluate it beyond that :)