“…The more coefficients of the asymptotic expansion of the heat kernel (associated with Dirichlet-to-Neumann operator map) essentially reflect the more geometric property of the manifold. Computation of spectral invariants is also a challenging problem in spectral geometry (see [41,81,35,58,68,26,27,70,4]). For the coefficients of asymptotic expansion of the trace of the heat kernel associated to the Dirichlet-to-Neumann operator, the first coefficient a 0 (n, x) had been known by (1.5); a 1 (2, x) had been obtained in [29]; the coefficients a 1 (n, x) and a 2 (n, x) were explicitly calculated in [68] and [59] in completely different ways.…”