k-9/res/menu/message_list_option.xml

<?xml version="1.0" encoding="utf-8"?>
<menu xmlns:android="http://schemas.android.com/apk/res/android">
   <item
		android:id="@+id/compose"
        android:alphabeticShortcut="c"
		android:title="@string/compose_action"
		android:icon="@drawable/ic_menu_compose"
	/>
	<item
		android:id="@+id/set_sort"
		android:title="@string/sort_by"
		android:icon="@drawable/ic_menu_set_sort">
		<menu>
			<item
				android:id="@+id/set_sort_date"
				android:title="@string/sort_by_date"
			/>
			<item
				android:id="@+id/set_sort_subject"
				android:title="@string/sort_by_subject"
			/>
			<item
				android:id="@+id/set_sort_sender"
				android:title="@string/sort_by_sender"
			/>
			<item
				android:id="@+id/set_sort_flag"
				android:title="@string/sort_by_flag"
			/>
			<item
				android:id="@+id/set_sort_unread"
				android:title="@string/sort_by_unread"
			/>
			<item
				android:id="@+id/set_sort_attach"
				android:title="@string/sort_by_attach"
			/>
		</menu>
	</item>
    <item
		android:id="@+id/reverse_sort"
		android:title="@string/reverse_sort_action"
		android:icon="@drawable/ic_menu_reverse_sort"
	/>
    <item
        android:id="@+id/list_folders"
        android:alphabeticShortcut="f"
		android:title="@string/list_folders_action"
		android:icon="@drawable/ic_menu_navigate"
    />
	<item
		android:id="@+id/send_messages"
        android:alphabeticShortcut="r"
		android:title="@string/send_messages_action"
		android:icon="@drawable/ic_menu_refresh"
	/>
	<item
		android:id="@+id/check_mail"
        android:alphabeticShortcut="r"
		android:title="@string/check_mail_action"
		android:icon="@drawable/ic_menu_refresh"
	/>
    <item
                android:id="@+id/accounts"
                android:title="@string/accounts_action"
                android:icon="@drawable/ic_menu_account_list"
        />
    <item
		android:id="@+id/mark_all_as_read"
		android:title="@string/mark_all_as_read_action"
		android:icon="@drawable/ic_menu_inbox"
	/>
    <item
		android:id="@+id/folder_settings"
		android:title="@string/folder_settings_action"
		android:icon="@drawable/ic_menu_preferences"
	/>
	<item
		android:id="@+id/account_settings"
		android:title="@string/account_settings_action"
		android:icon="@android:drawable/ic_menu_preferences"
	/>	
</menu>