/usr/lib/arm-none-eabi/newlib/thumb/linux.specs is in libnewlib-arm-none-eabi 2.1.0-3.
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 | %rename lib libc
*libgloss:
-lgloss-linux
*lib:
%(libc) %(libgloss)
*startfile:
linux-crt0%O%s crti%O%s crtbegin%O%s
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