“…The above-mentioned articles, concerned with the decomposition of the spectrum which defined by Goldberg. However, in [7] Durna and Yildirim have investigated subdivision of the spectra for factorable matrices on c 0 and in [3] Basar, Durna and Yildirim have investigated subdivisions of the spectra for generalized difference operator on the sequence spaces c 0 and c and in [8] Durna, have studied subdivision of the spectra for the generalized upper triangular double-band matrices ∆ uv over the sequence spaces c 0 and c. In [5], Das has calculated the spectrum and fine spectrum of the upper triangular matrix U (r 1 , r 2 ; s 1 , s 2 ) over the sequence space c 0 . In [20], the fine spectrum of the upper triangular matrix U (r, 0, 0, s) over the squence spaces c 0 and c was studied by Tripathy and Das.…”