Parse Error with windres

[Elisha Kendagor]

This sample file: win32.rc generates a parse error at line 7.

#include <windows.h>

ID_MENU_MAIN MENU
BEGIN
    POPUP "&File"
    BEGIN
  MENUITEM "&New...",CMD_FILE_NEW
        MENUITEM "&Open...", CMD_FILE_OPEN
        MENUITEM SEPARATOR
        MENUITEM "E&xit", CMD_FILE_EXIT
    END
END

I have had the same problem with other resource files.  Please assist.
Thank you.