Unassigned eigenvalues in Morgan´s decoupling technique

It is shown that, in the m-input m-output nth-order linear system dx/dt=Ax+Bu, y=Cx, the n¿m eigenvalues which are not assigned by the designer in applying Morgan´s decoupling theory are those of thc matrix. It is assumed that rank C = m and that the state variables are oredered so that the leading m columns C1 are linerly independent.