Let θ+(m−1)6π=x and θ+m6π=y
So, y−x=6π
Now, m=1∑9sec(θ+(m−1)6π)sec(θ+6mπ)
=m=1∑9secxsecy=m=1∑9cosxcosy1
=2m=1∑9cosxcosysin(y−x)=2m=1∑9(tany−tanx)
=2m=1∑9(tan(θ+m6π)−tan(θ+(m−1)6π))
=2(tan(θ+6π)−tan(θ+60⋅π))+2(tan(θ+26π)−tan(θ+6π))
+2(tan(θ+36π)−tan(θ+26π))+...+2(tan(θ+96π)−tan(θ+86π))
=2(tan(θ+69π)−tanθ)=2(−cotθ−tanθ)
i.e. 2(−cotθ−tanθ)=−38 (Given)
∴tanθ+cotθ=34
⇒tanθ=31 or 3 (as θ∈(0,2π))
So, S=6π,3π
Hence, θ∈S∑θ=6π+3π=2π