[root@FC3-vm opt]#  dd if=/dev/zero of=/opt/testptn count=512
            512+0 records in
            512+0 records out
            

[root@FC3-vm opt]#  losetup /dev/loop0 /opt/testptn
            

[root@FC3-vm opt]#  mke2fs /dev/loop0
            mke2fs 1.35 (28-Feb-2004)
            max_blocks 262144, rsv_groups = 32, rsv_gdb = 0
            Filesystem label=
            OS type: Linux
            Block size=1024 (log=0)
            Fragment size=1024 (log=0)
            32 inodes, 256 blocks
            12 blocks (4.69%) reserved for the super user
            First data block=1
            1 block group
            8192 blocks per group, 8192 fragments per group
            32 inodes per group
            Writing inode tables: done
            Writing superblocks and filesystem accounting information: done
            This filesystem will be automatically checked every 30 mounts or
            180 days, whichever comes first. Use tune2fs -c or -i to override.
            

[root@FC3-vm opt]#  mount -o rw,acl /dev/loop0 /mnt
            [root@FC3-vm opt]#  cd /mnt
            [root@FC3-vm mnt]#  ls
            lost+found