--- a/gcc/config/sparc/sp-elf.h	Tue May 25 18:58:51 2010 +0900
+++ b/gcc/config/sparc/sp-elf.h	Tue Mar 22 17:18:12 2011 +0900
@@ -1,6 +1,6 @@
 /* Definitions of target machine for GCC,
    for SPARC running in an embedded environment using the ELF file format.
-   Copyright (C) 2005, 2007 Free Software Foundation, Inc.
+   Copyright (C) 2005, 2007, 2010, 2011 Free Software Foundation, Inc.
 
 This file is part of GCC.
 
@@ -24,11 +24,10 @@
 /* Don't assume anything about the header files.  */
 #define NO_IMPLICIT_EXTERN_C
 
-/* The sun bundled assembler doesn't accept -Yd, (and neither does gas).
-   It's safe to pass -s always, even if -g is not used.  */
+/* It's safe to pass -s always, even if -g is not used.  */
 #undef ASM_SPEC
 #define ASM_SPEC \
-  "%{v:-V} %{Qy:} %{!Qn:-Qy} %{n} %{T} %{Ym,*} %{Wa,*:%*} -s \
+  "-s \
    %{fpic|fpie|fPIC|fPIE:-K PIC} %(asm_cpu)"
 
 /* Use the default.  */
@@ -45,15 +44,6 @@
 /* Don't set the target flags, this is done by the linker script */
 #undef LIB_SPEC
 #define LIB_SPEC ""
-
-/* This defines which switch letters take arguments.
-   It is as in svr4.h but with -R added.  */
-#undef SWITCH_TAKES_ARG
-#define SWITCH_TAKES_ARG(CHAR) \
-  (DEFAULT_SWITCH_TAKES_ARG(CHAR) \
-   || (CHAR) == 'R' \
-   || (CHAR) == 'h' \
-   || (CHAR) == 'z')
 
 #undef  LOCAL_LABEL_PREFIX
 #define LOCAL_LABEL_PREFIX  "."