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In the paper, we introduce the signless Laplacian A B C -matrix Q ̃ (G) = D ¯ (G) + A ̃ (G) , where D ¯ (G) is the diagonal matrix of A B C -degrees and A ̃ (G) is the A B C -matrix of G. The eigenvalues of the matrix Q ̃ (G) are the signless Laplacian A B C -eigenvalues of G. We give some basic properties of the matrix Q ̃ (G) , which includes relating independence number and clique number with signless Laplacian A B C -eigenvalues. For bipartite graphs, we show that the signless Laplacian A B C -spectrum and the Laplacian A B C -spectrum are the same. We characterize the graphs with exactly two distinct signless Laplacian A B C -eigenvalues. Also, we consider the problem of the characterization of the graphs with exactly three distinct signless Laplacian A B C -eigenvalues and solve it for bipartite graphs and, in some cases, for non-bipartite graphs. We also introduce the concept of the trace norm of the matrix Q ̃ (G) − t r (Q ̃ (G)) n I , called the signless Laplacian A B C -energy of G. We obtain some upper and lower bounds for signless Laplacian A B C -energy and characterize the extremal graphs attaining it. Further, for graphs of order at most 6, we compare the signless Laplacian energy and the A B C -energy with the signless Laplacian A B C -energy and found that the latter behaves well, as there is a single pair of graphs with the same signless Laplacian A B C -energy unlike the 26 pairs of graphs with same signless Laplacian energy and eight pairs of graphs with the same A B C -energy. [ABSTRACT FROM AUTHOR]