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This is the JSubtitlePlayer project ("jsubtitleplayer")
This project is hosted by SourceForge.net. The project team describes it as:
J Subtitle Player is a program that plays SRT subtitle files on a translucent window. It's a great way to add a subtitle to a video that doesn't have any subtitle support. It can also be used with native and online streaming videos, such as, Netflix, Hulu, Amazon Prime videos, Google Play Movies, etc.
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