Three dimensional gravity and Quantum Hall Effect

Recently three dimensional Einstein gravity with AdS geometry has been studied, and pointed out to be described with Chern-Simons theory by Grumiller and Jackiw. While, non-commutative Chern-Simons theory is known to be equivalent to Quantum Hall Effect, through Area Preserving Diffeomorphism by Susskind and others. Conbining these, three dimensional gravity is studied in this paper in the context of the Quantum Hall Effect, and non-commutative three dimensional gravity is shown to be equivalent to the matrix formulated exciton model which is the two component matrix model previously by the author.