We introduce a finitely axiomatizable second-order theory ÎÌ ¼ , which is associated with the class Ç-uniform Ì ¼ . It consists of the base theory Î ¼ for ¼ reasoning together with the axiom AEÍÅÇAE Ë, which states the existence of a "counting array" for any string : the th row of contains only the number of 1 bits up to (excluding) bit of . We introduce the notion of "strong ¡ ½ -definability" for relations in a theory, and use a recursive characterization of the Ì ¼ relations (rather than functions) to show that the Ì ¼ relations are strongly ¡ ½ -definable. It follows that the Ì ¼ functions are ¦ ½ -definable in ÎÌ ¼ .We prove a general witnessing theorem for second-order theories and conclude that the ¦ ½ theorems of ÎÌ ¼ are witnessed by Ì ¼ functions. We prove that ÎÌ ¼ is RSUV isomorphic to the first order theory ¡ ½ -Ê of Johannsen and Pollett (the "minimal theory for Ì ¼ "). ¡ ½ -Ê includes the ¡ ½ comprehension rule, and J and P ask whether there is an upper bound to the nesting depth required for this rule. We answer "yes", because ÎÌ ¼ , and therefore ¡ ½ -Ê, are finitely axiomatizable. Finally, we show that ¦ ¼ theorems of ÎÌ ¼ translate to families of tautologies which have polynomial-size constant-depth Ì ¼ -Frege proofs. We also show that ÈÀÈ is a ¦ ¼ theorem of ÎÌ ¼ . These together imply that the family of propositional tautologies associated with ÈÀÈ has polynomialsize constant-depth Ì ¼ -Frege proofs.