Let denote the set of all nonsingular lower triangular -matrices. Hong and Loewy (2004) introduced the number sequence There have been a number of attempts in the literature to obtain bounds on the numbers by Mattila (2015), Altinisik et al. (2016), Kaarnioja (2021), Loewy (2021), and Altinisik (2021). In this paper, improved upper and lower bounds are derived for the numbers . By considering the characteristic polynomial corresponding to the matrix satisfying , it is shown that the second largest eigenvalue of is bounded from above by leading to an improved upper bound on . On the other hand, Samuelson’s inequality applied to the roots of the characteristic polynomial of yields an improved lower bound. Numerical experiments demonstrate the quality of the new bounds.

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