A Note on a Unitary Analog to Redheffer's Matrix

We study a unitary analog to Redheffer's matrix. It is first proved that the determinant of this matrix is the unitary analogue to that of Redheffer's matrix. We also show that the coefficients of the characteristic polynomial may be expressed as sums of Stirling numbers of the second kind. This implies in particular that $1$ is an eigenvalue with algebraic multiplicity greater than that of Redheffer's matrix.