/usr/include/viennacl/linalg/opencl/ is in libviennacl-dev 1.7.1+dfsg1-2.
This file is owned by root:root, with mode 0o755.
..
/usr/include/viennacl/linalg/opencl/amg_operations.hpp
/usr/include/viennacl/linalg/opencl/bisect_kernel_calls.hpp
/usr/include/viennacl/linalg/opencl/common.hpp
/usr/include/viennacl/linalg/opencl/direct_solve.hpp
/usr/include/viennacl/linalg/opencl/fft_operations.hpp
/usr/include/viennacl/linalg/opencl/ilu_operations.hpp
/usr/include/viennacl/linalg/opencl/iterative_operations.hpp
/usr/include/viennacl/linalg/opencl/kernels/
/usr/include/viennacl/linalg/opencl/kernels/amg.hpp
/usr/include/viennacl/linalg/opencl/kernels/bisect.hpp
/usr/include/viennacl/linalg/opencl/kernels/compressed_compressed_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/compressed_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/coordinate_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/ell_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/fft.hpp
/usr/include/viennacl/linalg/opencl/kernels/hyb_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/ilu.hpp
/usr/include/viennacl/linalg/opencl/kernels/iterative.hpp
/usr/include/viennacl/linalg/opencl/kernels/matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/matrix_element.hpp
/usr/include/viennacl/linalg/opencl/kernels/matrix_solve.hpp
/usr/include/viennacl/linalg/opencl/kernels/nmf.hpp
/usr/include/viennacl/linalg/opencl/kernels/scalar.hpp
/usr/include/viennacl/linalg/opencl/kernels/scan.hpp
/usr/include/viennacl/linalg/opencl/kernels/sliced_ell_matrix.hpp
/usr/include/viennacl/linalg/opencl/kernels/spai.hpp
/usr/include/viennacl/linalg/opencl/kernels/svd.hpp
/usr/include/viennacl/linalg/opencl/kernels/vector.hpp
/usr/include/viennacl/linalg/opencl/kernels/vector_element.hpp
/usr/include/viennacl/linalg/opencl/matrix_operations.hpp
/usr/include/viennacl/linalg/opencl/misc_operations.hpp
/usr/include/viennacl/linalg/opencl/nmf_operations.hpp
/usr/include/viennacl/linalg/opencl/scalar_operations.hpp
/usr/include/viennacl/linalg/opencl/sparse_matrix_operations.hpp
/usr/include/viennacl/linalg/opencl/vandermonde_matrix_operations.hpp
/usr/include/viennacl/linalg/opencl/vector_operations.hpp