__ Summary and Contributions__: The authors develop an analysis of the eigenvalues distribution of the hessian of the Loss based of the symmetry properties of the Loss function.

__ Strengths__: The paper is relevant for the community since it introduces a novel mathematical framework for the analysis of the hessian spectrum which allow a close form solution for the eigenvalues and their degeneracy.

__ Weaknesses__: -The paper is quite technical in some parts and difficult to follow.
-For a classification task the gradient during optimization will be mostly driven by few directions whose number roughly correspond to the number of classes C (see e.g. Sagun, Bottou, LeCun 2018).
The authors prove that those directions, for a shallow relu net, have a fixed cardinality. Can the author explain how to reconcile these two different findings?
*35 are these the all set of symmetries of the Loss? If not so would it be possible to extend to other type of groups/symmetries?
*69 Th 2 : it is quite difficult to have an intuitive view of the results. Would it be possible to show a simple but clear example with a toy model?
*192 are equivariant properties of the hessian related one to one with invariant properties of the loss? Suppose the dataset is composed by orbits of a group. Then the Loss is invariant w.r.t. to the group. Is the hessian equivariant w.r.t. the group?

__ Correctness__: To my knowledge yes, but as I said the paper is quite technical and implies extensive knowledge of group theory.

__ Clarity__: Yes.

__ Relation to Prior Work__: Yes.

__ Reproducibility__: Yes

__ Additional Feedback__: After reading the authors feedback I still think this is a good paper for the new approach they took in their analysis and therefore worth to be presented to Neurips community. However authors would need to do a better job in simplifying the whole narrative and structure since the mathematical framework is almost certainly new to most of the readers. This can be done in a following long paper with no length restrictions.

__ Summary and Contributions__: This paper characterised the eigenspectrum of the hessian at minima of student teacher one hidden layer networks with fixed output layers and gaussian inputs

__ Strengths__: The characterisation is precise and seems to leverage powerful tools from group theory. Furthermore, the paper shows a good overview of related work and is well written.

__ Weaknesses__: The paper assumes gaussian inputs, a fixed output layer and planted targets. Furthermore, only depth one is considered. This setting might be standard in related work but I still wonder about the generality of these assumptions. For example, the network in Eq. (1.1) cannot predict negative numbers, due to the fixed output layer (w/o biases) which at first glance seems like a reduction of expressivity to me.
The spectrum is only characterised at minima and not for example at random initialisation.
Moreover, potential extensions for deeper networks are not mentioned. Empirical simulations to test this would have been nice.
Finally, implications of the results for training neural networks with gradient based methods or for generalisation are rarely discussed.

__ Correctness__: The result seems plausible but *I did not check the proofs* !!

__ Clarity__: yes, the paper is well written and nicely structured. The title is adequate and the abstract is precise.

__ Relation to Prior Work__: The authors show a solid overview over the related work. A comparison to the marchenko pastor type distribution of eigenvalues of deep nets at random initialisation would have been interesting.

__ Reproducibility__: Yes

__ Additional Feedback__: I am generally unsure about the relevance of this work due to the restrictions mentioned above as well as the unclear implications of this result. Particularly, I do agree that this is a counter-example to the flat minima hypothesis as claimed in l133 but it is a very specific one and does by no means out rule this hypothesis for general deep learning settings, where It is usually debated in.
On the other hand, I do see that a lot of heavy mathematical lifting has been done for the derivation of the results. As I am no expert in group theory, I cannot judge the contributions made here (novelty and difficulty of the proof technique, etc.).
As a result, I am not giving a strong signal. @AC: Please consider my review an educated guess (see confidence score). @Authors: If you can add some convincing lines on the importance of your results for training and generalisation of networks with gradient descent, I am willing to raise my score.
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Update after rebuttal: I thank the authors for their answers to my comments. Unfortunately, my concerns remain in place so I am not raising my score but as most reviewers are on the accept side (and as I am as mentioned before no expert in symmetry breaking) I am not going to fight for my stance.

__ Summary and Contributions__: This paper aims to analytically characterize the spectrum of the hessian (at local minima) of the expected risk of a two-layer ReLU network for a student-teacher setting, and assuming that the data distribution is the standard Gaussian distribution, and all the output weights are fixed to one. When the input dimension is greater than the number of neurons (k), they show that at least an order of k^2 - O(k) eigenvalues concentrate around zero, and the remaining eigenvalues are away from zero. The fact that the paper considers a simple setting with Gaussian inputs and a shallow network allows them to obtain a closed formula for the hessian (independent of inputs), which is a key step in obtaining the entire spectrum.

__ Strengths__: Understanding the spectrum of the hessian is a quite desirable yet challenging task in deep learning as it is related to understanding the generalization performance of bad vs good local minima, and also the local geometry of the loss function around these minima. The present paper addresses this question by taking a simple and clean setting, and then deriving the (almost) exact eigenvalues of the hessian together with their multiplicities. Moreover, as the authors claimed in the paper, they use techniques from symmetric breaking and representation theory, which appear to be new to the field.

__ Weaknesses__: The technical assumptions are a bit strong, e.g. Gaussian inputs, shallow nets with one trainable layer, and the target network needs to have orthogonal hidden layer's weight matrix. It seems to me that computation of the hessian crucially exploits the fact that the distribution of inputs is Gaussian. This may raise the question of whether the current techniques can be extended to other data distributions, or even the empirical loss which is closer to practice.

__ Correctness__: This reviewer is not entirely familiar with the techniques used in the paper, and hence cannot fully tell the correctness of the main results, especially given that the proofs are nearly 20 pages long in the appendix. However, it looks like the obtained results are consistent with some prior works. One technical thing that I'm not quite sure in the paper is how they deal with the non-differentiability of ReLU, and the computation of the hessian in section C in the appendix (see questions below).

__ Clarity__: In general the paper is clearly written. However, it's not entirely self-contained. For instance, the definitions of type-A, I, II local minima are not provided in the main paper. Also, it is not clear what's the definition of the hessian being used in the paper as the objective function in this case (defined in eq 1.1) is non-differentiable.

__ Relation to Prior Work__: The discussion on related work is fine.

__ Reproducibility__: Yes

__ Additional Feedback__: 1. Can you please clarify what's the definition of the hessian used in your paper, and how do you deal with the non-differentiability of ReLU?
2. My question about the computation of the hessian in section C is as follows. For simplicity, suppose that the network has just one neuron, and the population loss is given by: F(w) = 0.5 E_x [\phi(<w,x>) - \phi(<v,x>)]^2, where v is the target weight vector. Suppose that w is given, and we want to compute the hessian of F at w. Then by chain rule the gradient of F is:
Grad F(w) = E_x { [\phi(<w,x>) - \phi(<v,x>)] * \phi'(<w,x>) * x }.
Similarly by chain rule, one obtains the hessian:
Hess F(w) = E_x { \phi'(<w,x>) * \phi'(<w,x>) * xx' + [\phi(<w,x>) - \phi(<v,x>)] * \phi"(<w,x>) * xx' }.
Since w is fixed, it holds that for almost all x, one has <w,x> is non-zero, and hence all the above derivatives are evaluated at differentiable points, and thus \phi"(<w,x>)=0 for a.a. x, meaning that the second term vanishes under the integral. Thus, one gets: Hess F(w) = E_x { \phi'(<w,x>) * \phi'(<w,x>) * xx' }. What puzzled me here is that this hessian is independent of the target v, whereas your formula given at lines 656-657 depends on v. Can you please clarify where's the mistake here?
Overall, I think the paper contains some nice results on the hessian of the population loss for a simple network. I am not absolutely certain that the techniques used here can be extended to more practical settings, e.g. for the empirical loss and other data distributions. But I am happy to hear the feedback from the authors, and will adapt my score later.
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I have read the author's response. My main concern about the correctness of the claims/results remain, but I am willing to keep my current score as is assuming everything is correct.

__ Summary and Contributions__: This paper characterizes the Hessian spectrum of spurious minima in the two-layer ReLU network model, by utilizing group theory and symmetry properties in the model. The results give a full characterization of the Hessian spectrum for local minima. Numerical experiments are also provided to justify their results.

__ Strengths__: Understanding the local geometric structure of neural network is an interesting topic, which could shed light on the understanding of optimization landscape for neural networks.
The paper theoretically gives a detailed characterization of Hessian for local minima, which theoretically justifies previous empirical works in this area.

__ Weaknesses__: While the paper gives a characterization of the Hessian spectrum for two-layer ReLU network, it seems a bit unclear whether the technique could generalize to the analysis for over-parameterized network or other data distribution, which might be closer to setting in practice.

__ Correctness__: The claims and methods seem to be reasonable.

__ Clarity__: The paper is well-written and provide several examples to help the reader to understand.

__ Relation to Prior Work__: The authors discussed related works, and explained several differences between prior works and current paper.

__ Reproducibility__: Yes

__ Additional Feedback__: I was wondering whether the weights in top layer have to be positive (all 1), in order to apply current technique. Or there have some technical challenges to overcome.
While the characterization for spectrum of Hessian H(w) is provided in this paper, I wonder if the current method could tell the structure of w itself. This might be able to give more intuition about why SGD favors some type of the local minima instead of others in practice.
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After rebuttal:
After reading the rebuttal and other reviews, my concerns are addressed and I tend to keep my score. As also mentioned by other reviewers, the the proof in paper is very technical and involved, which I believe is new to most of people in the community. So, it would be nice if the paper could be further simplified so that it could be easier to understand for more people.