  We analyze the factorization to subleading power in the flavor changing
neutral current process $\bar B\to X_s \ell^+ \ell^-$. In particular, we
compute the so-called resolved contributions and explore the numerical impact
on observables. In these contributions the virtual photon couples to light
partons instead of connecting directly to the effective weak-interaction
vertex. They represent an irreducible uncertainty in the inclusive $\bar B \to
X_s \ell^+ \ell^-$ decay which cannot be removed by relaxing the experimentally
necessary cuts in the hadronic mass spectrum.
