On the Twisted $N=2$ Superconformal Structure in $2d$ Gravity Coupled to Matter

It is shown that the two dimensional gravity, described either in the conformal gauge (the Liouville theory) or in the light cone gauge, when coupled to matter possesses an infinite number of twisted $N=2$ superconformal symmetries. The central charges of the $N=2$ algebra for the two gauge choices are in general different. Further, it is argued that the physical states in the light cone gauge theory can be obtained from the Liouville theory by a field redefinition.