The path layer matrix of a graph G contains quantitative information about all possible paths in G. The entry (i; j) of this matrix is the number of paths in G having initial vertex i and length j. It is known that there are 4-regular graphs on 44 vertices having the same path layer matrix [177][178][179][180][181][182]. In this article, a pair of 4-regular graphs without cut-vertices on 18 vertices having the same path layer matrix are constructed, improving the upper bound for the least order of 4-regular graphs having the same path layer matrix from 44 to 18 and the upper bound for the least order of graphs without cut-vertices having the same path layer matrix from 31 to 18. ß