/usr/include/atlas/atlas_strsmXover.h is in libatlas-dev 3.10.2-9.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | #define TRSM_LUNN_Xover 144
#define TRSM_LUTN_Xover 144
#define TRSM_LLNN_Xover 144
#define TRSM_LLTN_Xover 144
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