“…Cesàro, Norlund, Borel, Riesz and others have pioneered the development of the theory of summability. Many authors have used the matrix domain of difference matrices for constructing new sequence spaces and have investigated some properties of those spaces in c 0 (∆), c(∆) and ∞ (∆) in [19], ∆c 0 (p), ∆c(p) and ∆ ∞ (p) in [1], c 0 (u, ∆, p), c(u, ∆, p) and ∞ (u, ∆, p) in [2], c 0 (∆ 2 ), c(∆ 2 ) and ∞ (∆ 2 ) in [13], c 0 (u, ∆ 2 ), c(u, ∆ 2 ) and ∞ (u, ∆ 2 ) in [26], c 0 (u, ∆ 2 , p), c(u, ∆ 2 , p) and ∞ (u, ∆ 2 , p) in [5], c 0 (∆ m ), c(∆ m ) and ∞ (∆ m ) in [14], ˆ ∞ , ĉ0 , ĉ and ˆ p in [18], c 0 (B), c(B), ∞ (B) and p (B) in [29], w p 0 (r, s), w p (r, s) and w p ∞ (r, s) in [10], c 0 (B), ∞ (B) and p (B) in [9], c 0 (Q), c(Q), ∞ (Q) and p (Q) in [6], f (Q(r, s, t, u)), f 0 (Q(r, s, t, u)) and f s(Q(r, s, t, u)) in [7]. Recently, studies on the matrix domain of generalized difference matrix ∆ 3 i have also been done some authors in [30], [31], [24], [25].…”