def match_encoding_declaration(comment):
    """returns the declared encoding or None

    This function is a replacement for :
    >>> py_encoding = re.compile(r"coding[:=]\s*([-\w.]+)")
    >>> py_encoding.search(comment)
    """

    # the coding line must be ascii
    try:
        comment = comment.decode('ascii')
    except UnicodeDecodeError:
        return None

    index = comment.find('coding')
    if index < 0:
        return None
    next_char = comment[index + 6]
    if next_char not in ':=':
        return None
    end_of_decl = comment[index + 7:]
    index = 0
    for char in end_of_decl:
        if char not in WHITESPACES:
            break
        index += 1
    else:
        return None
    encoding = ''
    for char in end_of_decl[index:]:
        if char in EXTENDED_ALNUMCHARS:
            encoding += char
        else:
            break
    if encoding != '':
        return encoding
    return None