user/test/com/google/gwt/resources/converter/nestedElseIf.gss

@if (is("propertyname", "value1")) {
  .foo {
    width: 1px;
  }

  @if (is("propertyname", "value11")) {
    .foo {
      width: 11px;
    }
  }
  @elseif (is("propertyname", "value12")) {
    .foo {
      width: 12px;
    }
  }
  @else  {
    .foo {
      width: 13px;
    }

    @if (is("propertyname", "value131")) {
      .foo {
        width: 131px;
      }
    }
    @else  {
      .foo {
        width: 132px;
      }
    }
  }
}
@elseif (is("propertyname", "value2")) {
  .foo {
    width: 2px;
  }
}
@else  {
  .foo {
    width: 3px;
  }

  @if (is("propertyname", "value31")) {
    .foo {
      width: 31px;
    }
  }
  @else  {
    .foo {
      width: 32px;
    }

    @if (is("propertyname", "value321")) {
      .foo {
        width: 312px;
      }
    }
    @elseif (is("propertyname", "value322")) {
      .foo {
        width: 322px;
      }
    }
    @elseif (is("propertyname", "value323")) {
      .foo {
        width: 323px;
      }
    }
  }
}