Let me quote the following opening tag from android-project/AndroidManifest.xml:

<manifest xmlns:android="http://schemas.android.com/apk/res/android"
    <!-- Replace org.libsdl.app with the identifier of your game, e.g.
         com.gamemaker.game
     -->
      package="org.libsdl.app"
      android:versionCode="1"
      android:versionName="1.0"
      android:installLocation="auto">

The comment (with the text "Replace org.libsdl.app with...") seems to be a cause of troubles. Here are a few examples I've spotted:

1) While using nkd-build from android-ndk-r8d, I receive the following error:

Invalid attribute name: <!-- replace org.libsdl.app with the identifier of your game, e.g.
         com.gamemaker.game
     --
/home/ny00123/util/android-ndk-r8d/build/gmsl/__gmsl:512: *** non-numeric second argument to `wordlist' function: ''.  Stop.

2) Repeating this but with android-ndk-r6b (an earlier revision), it reduces to a warning and actual complication is not halted.

3) Following the instructions in README.android and using Eclipse (from a recently downloaded ADT Bundle), I cannot seem to be able to create an Android project from existing sources (one of the SDL test apps for now).
* On a side note, I can't find where I may choose the "Build Target" before clicking "Finish", but it does not seem to be related to this bug report.
Anyway, following the choice of the project path and a click on "Finish", nothing seems to occur.
If I rather do so after removing the above comment from AndroidManifest.xml, though, the project appears on Eclipse as expected once I click on "Finish".