from bs4 import BeautifulSoup


def process_sitemap(s):
    """
    :param s: Sitemap content in xml format
    :return: A list of URLs of all the web sites listed in site map
    """
    soup = BeautifulSoup(s, features='html.parser')
    result = []

    for loc in soup.findAll('loc'):
        result.append(loc.text)
    return result