/usr/lib/speech_tools/make.include is in libestools2.1-dev 1:2.1~release-2build2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 | LIBRARY_TEMPLATE_DIRS= ./include ./audio ./utils ./base_class ./base_class/string ./base_class/templ_inst ./ling_class ./speech_class ./sigpr ./stats ./grammar
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