/usr/lib/pkgconfig/libxsettings-client.pc is in libxsettings-client-dev 0.17-6ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 | prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include
Name: libxsettings-client
Description: Xsettings library
Version: 0.17
Requires: x11
Libs: -L${libdir} -lXsettings-client
Cflags: -I${includedir}
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