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/usr/share/ghostscript/9.05/Resource/ColorSpace/sGray is in libgs9-common 9.05~dfsg-0ubuntu4.5.

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%    Copyright (C) 2009 Artifex Software, Inc.  All rights reserved.
%
% This software is provided AS-IS with no warranty, either express or
% implied.
%
% This software is distributed under license and may not be copied,
% modified or distributed except as expressly authorized under the terms
% of the license contained in the file LICENSE in this distribution.
%
% For more information about licensing, please refer to
% http://www.ghostscript.com/licensing/. For information on
% commercial licensing, go to http://www.artifex.com/licensing/ or
% contact Artifex Software, Inc., 101 Lucas Valley Road #110,
% San Rafael, CA  94903, U.S.A., +1(415)492-9861.

% $Id$
% One-component color space similar to sRGB color space.

currentglobal true setglobal

/sGray
[ /CIEBasedA
  3 dict begin
    /WhitePoint [ 0.9505 1 1.0890 ] def % D65

    /DecodeLMN [  % sRGB gamma transform 
      { dup 0.03928 le { 12.92321 div } { 0.055 add 1.055 div 2.4 exp } ifelse }
      bind dup dup ] def

    /MatrixLMN [ % sRGB to XYZ (D65) matrix (ITU-R BT.709-2 Primaries)
      0.412457 0.212673 0.019334
      0.357576 0.715152 0.119192
      0.180437 0.072175 0.950301 ] def
  currentdict end
] 
/ColorSpace defineresource pop

setglobal