In the case when M is an orientable Riemannian manifold of negative curvature L (M) and L(M) are related to the eigenvalue spectrum of M; that is, the set E (M) of all eigenvalues of the Laplace–Beltrami operator acting on L2(M) counted with multiplicities. For example, in this setting it is known that E (M) determines L(M) (see [3]). In the case of closed hyperbolic surfaces, the stronger stat...