JSP tags are case sensitive, as in XML and XHTML.
Scripting elements and directives are written using a syntax that is easier to author by hand. 
Elements using the alternative syntax are of the form <%.....%>.
All JSP pages have an equivalent valid XML document. A future JSP specification may 
require for JSP containers to accept JSP pages as well as their equivalent XML documents. 
Chapter 7 describes the XML equivalent syntax for the scripting elements and directives; 
these XML element types are not intended to be used within a JSP page but in the equivalent 
XML document.
Start and End Tags
Elements that have distinct start and end tags (with enclosed body) must start and end in the 
same file. You cannot begin a tag in one file and end it in another.
This applies also to elements in the alternate syntax. For example, a scriptlet has the syntax 
. Both the opening 
characters and the closing 
 characters must be in 
the same physical file. 
Empty Elements
Following the XML specification, an element described using an empty tag is 
indistinguishable from one using a start tag, an empty body, and an end tag.
Attribute Values
Following the XML specification, attribute values always appear quoted. Both single and 
double quotes can be used. The entities ' and " are available to describe single 
and double quotes.
See also Section 2.12.1,  Request Time Attribute Values .
JavaServer Pages 1.1 Specification  
November 30, 1999

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