This article's content is accurate to the most recent public game version, 0.4.8d.
"Veronica drains the heat around one enemy, freezing the air around it. Deals Ice damage."
Cost: 4 MP
Source: Veronica - Starting skill.
Absorb Heat is a spell that deals moderate 
Ice damage to a single enemy target.
Normally, Veronica is more inclined to have a high ATK stat, not MAT, but Absorb Heat still functions as a useful alternative when facing physical-resistant foes.
The following enemies can cast Absorb Heat: