[Ene]

They are in <xcart_dir>/skin1/mail folder:

List of files:

[16:30][***@*****:qp][../mail]$ pwd
/u/*****/www/xcart/skin1/mail <------ current catalog

[16:30][***@*****:qp][../mail]$ ls -al *_subj.tpl | awk '{print $9}'
anti_fraud_sk_expire_subj.tpl
anti_fraud_sk_invalid_subj.tpl
decline_notification_subj.tpl
egoods_download_keys_subj.tpl
giftcert_notification_subj.tpl
giftcert_return_subj.tpl
giftcert_subj.tpl
help_contactus_subj.tpl
init_order_customer_subj.tpl
init_order_notification_subj.tpl
login_error_subj.tpl
lowlimit_warning_notification_subj.tpl
newsletter_admin_subj.tpl
newsletter_subscribe_subj.tpl
newsletter_unsubscribe_subj.tpl
newsltr_unsubscr_admin_subj.tpl
order_cust_complete_subj.tpl
order_cust_processed_subj.tpl
order_customer_subj.tpl
order_notification_subj.tpl
order_updated_customer_subj.tpl
partner_approved_subj.tpl
partner_declined_subj.tpl
password_recover_subj.tpl
paypal_enable_subj.tpl
profile_admin_deleted_subj.tpl
profile_admin_modified_subj.tpl
profile_deleted_subj.tpl
profile_modified_subj.tpl
recurring_notification_subj.tpl
send2friend_subj.tpl
signin_admin_notif_subj.tpl
signin_notification_subj.tpl
wishlist_send2friend_subj.tpl
wishlist_sendall2friend_subj.tpl