diff --git includes/mail.inc includes/mail.inc
index d2febed..86dafd8 100644
--- includes/mail.inc
+++ includes/mail.inc
@@ -416,7 +416,13 @@ function drupal_html_to_text($string, $allowed_tags = NULL) {
           array_unshift($lists, '*');
           break;
         case 'ol':
-          array_unshift($lists, 1);
+	  // Support start attribute; see [#345931].
+	  if (preg_match('/\bstart\s*=\s*([\'"]?)([0-9]+)\b/i',$value,$matches)) {
+	    array_unshift($lists, $matches[2]);
+	  }
+	  else {
+	    array_unshift($lists, 1);
+	  }
           break;
         case '/ul':
         case '/ol':
@@ -430,7 +436,21 @@ function drupal_html_to_text($string, $allowed_tags = NULL) {
           $indent[] = count($lists) ? ' "' : '>';
           break;
         case 'li':
-          $indent[] = is_numeric($lists[0]) ? ' ' . $lists[0]++ . ') ' : ' * ';
+	  // Support value attribute; see [#345931].
+	  if (is_numeric($lists[0])) {
+	    $inc = ' ';
+	    if (preg_match('/\bvalue\s*=\s*([\'"]?)([0-9]+)\b/i',$value,$matches)) {
+	      $inc .= $matches[2];
+	      $lists[0] = $matches[2] + 1;
+	    }
+	    else {
+	      $inc .= $lists[0]++;
+	    }
+	    $indent[] = $inc . ') ';
+	  }
+	  else {
+	    $indent[] = ' * ';
+	  }
           break;
         case 'dd':
           $indent[] = '    ';