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Using the recent proposal for the observables in open string field theory, we explicitly compute the coupling of closed string tachyon and massless states with the open string states up to level two. Using these couplings, we then calculate the tree level S-matrix elements of two closed string tachyons or two massless states in the open string field theory. Up to some contact terms, the results reproduce exactly the corresponding amplitudes in the bosonic string theory.
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