How to write a path file in XML?

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How can I write a directory path or file path into a xml file?
For a URL it works so:

<New>
  <ID>8b269f29-69a1-4551-8d72-4602df4e2c7e</ID>
  <Title>Industry Rallies Against Ariz. Rental Car Tax</Title>
  <SourceUrl>http://www.autorentalnews.com/t_inside.cfm?action=news_pick&amp storyID=36229</SourceUrl>**

But how does it look for a directory (for example: H: //)?
Also: <Source>H:/Test/Testfile.csv</Source>

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