“…The necessary and sufficient conditions for A 2 .m ; m /, A 2 .c ; c /, and A 2 .c ; m /, were first introduced by Kangro ( [5], [6], [7]). The estimation and the comparison of speeds of convergence of series and sequences, based on Kangro's concepts of convergence, boundedness, and summability with speed, have also been studied byŠeletski and Tali ( [9], [10]), Stadtmüller and Tali ( [11]), and Tammeraid ([12], [13], [14], [15]). For more results on matrix transforms of m and c , one can refer to ( [5], [7], [8]).…”