Shiftable Heffter spaces

The shiftable Heffter arrays are naturally generalized to the shiftable Heffter spaces. We present a recursive construction which starting from a single shiftable Heffter space leads to infinitely many other shiftable Heffter spaces of the same degree. We also present a direct construction making use of pandiagonal magic squares leading to a shiftable $(16\ell^2,4l;3)$ Heffter space for any $\ell \geq 1$. Combining these constructions we obtain a shiftable $(16\ell^2mn, 4\ell n; 3)$ Heffter space for every triple of positive integers $(\ell,m,n)$ with $m \geq n$.