The XML sample below is for one file in a merchant review feed and contains the full set of elements that you can send in a feed.
<?xml version="1.0" encoding="UTF-8"?>
<feed xmlns="http://schemas.google.com/merchant_reviews/5.0"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xsi:schemaLocation="http://schemas.google.com/merchant_reviews/5.0 http://www.gstatic.com/productsearch/static/reviews/5.0/merchant_reviews.xsd">
<merchants>
<merchant id="2739">
<name>Google Store</name>
<merchant_url>http://store.google.com></merchant_url>
<rating_url>http://www.usefulreviews.com/merchant_2739.html</rating_url>
<create_timestamp>2010-07-12T07:55:06Z</create_timestamp>
<last_update_timestamp>2014-07-12T07:55:06Z</last_update_timestamp>
</merchant>
</merchants>
<deleted_merchants>
<deleted_merchant id="321">
<last_update_timestamp>2014-07-12T07:55:06Z</last_update_timestamp>
</deleted_merchant>
</deleted_merchants>
<reviews>
<review id="156368" mid="2739">
<reviewer_name>Ada</reviewer_name>
<create_timestamp>2013-07-12T07:55:06Z</create_timestamp>
<last_update_timestamp>2014-07-12T07:55:06Z</last_update_timestamp>
<country_code>US</country_code>
<title>Great prices</title>
<content>My order arrived on time and I got a great price.</content>
<ratings>
<overall min="1" max="10">9</overall>
<customer_service min="1" max="10">10</customer_service>
</ratings>
<collection_method>after_fulfillment</collection_method>
</review>
<review id="156369" mid="2739">
<create_timestamp>2013-07-12T07:55:06Z</create_timestamp>
<last_update_timestamp>2014-08-12T07:55:06Z</last_update_timestamp>
<country_code>US</country_code>
<content/>
<ratings>
<overall min="1" max="10">9</overall>
</ratings>
<collection_method>unsolicited</collection_method>
</review>
</reviews>
<deleted_reviews>
<deleted_review id="5214">
<last_update_timestamp>2014-07-12T07:55:06Z</last_update_timestamp>
</deleted_review>
</deleted_reviews>
</feed>