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Abstract In this talk, we discuss the spectral analysis of Kohn Laplacian on spheres and the quotients of spheres. In particular, we obtain an analog of Weyl’s law for the Kohn Laplacian on lens spaces. We also show that two 3-dimensional lens spaces with fundamental groups of equal prime order are isospectral with respect to the Kohn Laplacian if and only if they are CR isometric.