$h(t)= \frac{1}{M}\sum_{k=0}^{M-1}\delta(t-t_k)\cdot \exp(-\alpha \cdot \ell / \cos(\gamma_k))$
$H(f) = \frac{1}{M}\sum_{k=0}^{M-1}\exp(j 2 \pi f t_k)\cdot \exp(-\alpha \cdot \ell / \cos(\gamma_k))$
with:
$t_k = \frac{\ell}{c_0 \cdot n_K \cdot \cos(\gamma_k) }$
$\gamma_k = (\frac{2k}{M-1} - 1)\cdot\gamma_{crit},~~ k \in\{0, \cdots, M-1\}$
$M$ number of modes
$\alpha$ attenuation in dB/m