How to open a file or folder in RSS?

I have a rss feed. I can open links.

How can I open a file or a folder?

The code works in a .html but it doesn't work in a rss.xml.

Do I need to open a folder using xml ?

<?xml version="1.0" encoding="utf-8"?>
<rss version="2.0" xmlns:content="http://ift.tt/yb6HFH"                 xmlns:atom="http://ift.tt/r5ut6F">
<channel>
 <title> Example </title>
  <link></link>
  <description></description>

<item>
  <title>This is the title</title>
  <link>http://ift.tt/1Jl1HNo;
  <description> </description>

  <content:encoded>
  <![CDATA[
    <a href="http://file/\\cmbgse10\202-Share\Summary.hta">
    Open network location
    </a>

    <a href="file:///C:\xampp">
    Open local location
    </a>

    <a href="http://www.google.lk" >
    Open website
    </a>

    ]]>
</content:encoded>
</item>