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We describe a translation from a fragment of SUMO (SUMO-K) into higher-order
set theory. The translation provides a formal semantics for portions of SUMO
which are beyond first-order and which have previously only had an informal
interpretation. It also for the first time embeds a large common-sense ontology
into a very secure interactive theorem proving system. We further extend our
previous work in finding contradictions in SUMO from first order constructs to
include a portion of SUMO's higher order constructs. Finally, using the
translation, we can create problems that can be proven using higher-order
interactive and automated theorem provers. This is tested in several systems
and can be used to form a corpus of higher-order common-sense reasoning
problems.