StringBuilder builder = new StringBuilder();
for(String comment: comments){
builder.append(sp.toString());
String encoded = new NativeToAsciiFilter(comment).getResult();
builder.append("<c><![CDATA[").append(encoded).append("]]></c>").append(lineSeparator);
}
builder.append(sp.toString());
// TODO is there a possibility of an empty or not set char for the sep?
builder.append("<s>").append(separator).append("</s>").append(lineSeparator);
for(String value: values){
builder.append(sp.toString());
if(value != null && (!value.equals(""))) {
String encoded = new NativeToAsciiFilter(value).getResult();
builder.append("<v><![CDATA[").append(encoded).append("]]></v>").append(lineSeparator);
}else{
// values can be the empty string, legal
builder.append("<v/>").append(lineSeparator);
}