Multi-layered structures are widely used in the construction of metamaterial devices to realize various cutting-edge waveguide applications. This paper makes several contributions to the mathematical analysis of subwavelength resonances in a structure of -layer nested resonators. Firstly, based on the Dirichlet-to-Neumann approach, we reduce the solution of the acoustic scattering problem to an -dimensional linear system, and derive the optimal asymptotic characterization of subwavelength resonant frequencies in terms of the eigenvalues of an tridiagonal matrix, which we refer to as the generalized capacitance matrix. Moreover, we provide a modal decomposition formula for the scattered field, as well as a monopole approximation for the far-field pattern of the acoustic wave scattered by the -layer nested resonators. Finally, some numerical results are presented to corroborate the theoretical findings.

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