RewriteCond %{HTTP_HOST} ^(www\.)?example\.com [NC]
RewriteRule ^/(.*) http://www.exampletwo.com/$1 [L,R]
RewriteCond %{HTTP_HOST} ^(www\.)?exampletwo\.com [NC]
RewriteRule ^/(.*) http://www.exampletwo.com/sites/files/$1 [L,P]
The P flag uses a proxy module, so the URL does not change (without redirecting) on the client.
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