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A mixed graph is the graph obtained from an unoriented simple graph by giving directions to some edges of , where is often called the underlying graph of . In this paper, we introduce two classes of incidence matrices of the second kind of , and discuss the determinants of these two matrices for rootless mixed trees and unicyclic mixed graphs. Applying these results, we characterize the explicit expressions of various minors for Hermitian (quasi-)Laplacian matrix of the second kind of . Moreover, we give two sufficient conditions that the absolute values of all the cofactors of Hermitian (quasi-)Laplacian matrix of the second kind are equal to the number of spanning trees of the underlying graph .

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