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We show that the Leavitt path algebras and are not isomorphic as -algebras. There are two key ingredients in the proof. One is a partial algebraic translation of Matsumoto and Matui’s result on diagonal preserving isomorphisms of Cuntz–Krieger algebras. The other is a complete description of the projections in for a finite graph. This description is based on a generalization, due to Chris Smith, of the description of the unitaries in given by Brownlowe and the second named author. The techniques generalize to a slightly larger class of rings than just .

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