### Analytic torsions on contact manifolds

We propose a definition for analytic torsion of the contact complex on contact manifolds. We show it coincides with Ray–Singer torsion on any $3$-dimensional CR Seifert manifold equipped with a unitary representation. In this particular case we compute it and relate it to dynamical properties of the Reeb flow. In fact the whole spectral torsion function we consider may be interpreted on CR Seifert manifolds as a purely dynamical function through Selberg-like trace formulae, that hold also in variable...