Create an Elements.xml file in the DeletingEventHandler folder that identifies the assembly, class, and method to implement as the event handler. This example applies the event handler to all announcements lists of a site, as specified by the ListTemplateId attribute. For the IDs of other default Windows SharePoint Services list template types, see the Type attribute description of the ListTemplate element.
<Elements xmlns="http://schemas.microsoft.com/sharepoint/">
<Receivers ListTemplateId="104">
<Receiver>
<Name>DeletingEventHandler</Name>
<Type>ItemDeleting</Type>
<SequenceNumber>10000</SequenceNumber>
<Assembly>DeletingEventHandler, Version=1.0.0.0, Culture=neutral, PublicKeyToken=a26b5449ac4a4cf3</Assembly>
<Class>DeletingEventHandler.DeletingAction</Class>
<Data></Data>
<Filter></Filter>
</Receiver>
</Receivers>
</Elements>