class RuboCop::MagicComment::SimpleComment

comment2.encoding # => ‘utf-8’
comment2.frozen_string_literal # => nil
comment2 = RuboCop::MagicComment.parse(‘# encoding: utf-8’)
@example encoding comments
comment1.encoding # => nil
comment1.frozen_string_literal # => true
comment1 = RuboCop::MagicComment.parse(‘# frozen_string_literal: true’)
@example frozen string literal comments
Simple comments can only specify one setting per comment.
Wrapper for regular magic comments not bound to an editor.

def encoding

Match `encoding` or `coding` 
def encoding
  extract(/\#* \b(?:en)?coding: (#{TOKEN})/i)
end

def extract_frozen_string_literal

Other tags:
    See: https://git.io/vM7Mg - 
def extract_frozen_string_literal
  extract(/\A#\s*frozen[_-]string[_-]literal:\s*(#{TOKEN})\s*\z/i)
end