Can I use libc/sys/h8300hms directory for H8-coff?

[Anita Kulkarni]

Hi,
The directory newlib/libc/sys contains only h8300hms ( and h8500hms) directory for H8 target. 
Can I use the same directory for H8-coff? 
What is the difference between coff and hms object file formats? Or from where can I get this difference?

Regards,
Anita Kulkarni

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