  In hep-th/0111281 the complete set of eigenvectors and eigenvalues of Neumann
matrices was found. It was shown also that the spectral density contains a
divergent constant piece that being regulated by truncation at level L equals
(log L)/(2\pi). In this paper we find an exact analytic expression for the
finite part of the spectral density. This function allows one to calculate
finite parts of various determinants arising in string field theory
computations. We put our result to some consistency checks.
