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:icon="?attr/iconActionCompose"
        android:showAsAction="always"
        android:title="@string/compose_action"/>
    <item
        android:id="@+id/set_sort"
        android:icon="?attr/iconActionSort"
        android:showAsAction="always"
        android:title="@string/sort_by">
        <menu>
            <item
                android:id="@+id/set_sort_date"
                android:title="@string/sort_by_date"/>
            <item
                android:id="@+id/set_sort_arrival"
                android:title="@string/sort_by_arrival"/>
            <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/select_all"
        android:icon="?attr/iconMenuSelectAll"
        android:showAsAction="never"
        android:title="@string/batch_select_all"/>
    <item
        android:id="@+id/send_messages"
        android:alphabeticShortcut="r"
        android:icon="?attr/iconActionRefresh"
        android:showAsAction="never"
        android:title="@string/send_messages_action"/>
    <item
        android:id="@+id/check_mail"
        android:alphabeticShortcut="r"
        android:icon="?attr/iconActionRefresh"
        android:showAsAction="always"
        android:title="@string/check_mail_action"/>
    <item
        android:id="@+id/expunge"
        android:showAsAction="never"
        android:title="@string/expunge_action"/>
    <item
        android:id="@+id/settings"
        android:icon="?attr/iconMenuPreferences"
        android:showAsAction="never"
        android:title="@string/preferences_action">
        <menu>
            <item
                android:id="@+id/folder_settings"
                android:title="@string/folder_settings_action"/>
            <item
                android:id="@+id/account_settings"
                android:title="@string/account_settings_action"/>
            <item
                android:id="@+id/app_settings"
                android:title="@string/global_settings_action"/>
        </menu>
    </item>

</menu>