Given positive integers n, k, and m, the (n, k)-th mrestrained Stirling number of the first kind is the number of permutations of an n-set with k disjoint cycles of length ≤ m. Inverting the matrix consisting of the (n, k)-th m-restrained Stirling number of the first kind as the (n+1, k +1)-th entry, the (n, k)-th m-restrained Stirling number of the second kind is defined. In this paper, the mu...