sxml = """
<encspot>
  <file>
   <Name>some filename.mp3</Name>
   <Encoder>Gogo (after 3.0)</Encoder>
   <Bitrate>131</Bitrate>
  </file>
  <file>
   <Name>another filename.mp3</Name>
   <Encoder>iTunes</Encoder>
   <Bitrate>128</Bitrate>  
  </file>
</encspot>
"""
tree = et.fromstring(sxml)
for el in tree.findall('file'):
    print('-------------------')
for ch in el.getchildren():
    print('{:>15}: {:<30}'.format(ch.tag, ch.text))
print("""
an alternate way:""")
el = tree.find('file[2]/Name')
print('{:>15}: {:<30}'.format(el.tag, el.text))
Разобрать файл XML в объект Python