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elementary OS 0.4 Loki Will Be Based on Ubuntu 16.04 LTS, Development Started

Dubbed Loki, elementary OS 0.4 will be based on the upstream and upcoming Ubuntu 16.04 LTS (Long Term Support) operating system, whose development has not even started. According to the Launchpad page of the distribution, the Beta 1 of Loki is now in development, but there’s no ISO image available for download at the moment.