  Motivated by recent studies of the phenomenon of Coherent Perfect Absorption,
we develop the random matrix theory framework for understanding statistics of
the zeros of the (subunitary) scattering matrices in the complex energy plane,
as well as of the recently introduced Refection Time Difference (RTD). The
latter plays the same role for S-matrix zeros as the Wigner time delay does for
its poles. For systems with broken time-reversal invariance, we derive the n
-point correlation functions of the zeros in a closed determinantal form, and
study various asymptotics and special cases of the associated kernel. The
time-correlation function of the RTD is then evaluated and compared with
numerical simulations. This allows to identify a cubic tail in the distribution
of RTD, which we conjecture to be a superuniversal characteristic valid for all
symmetry classes. We also discuss two methods for possible extraction of
S-matrix zeroes from scattering data by harmonic inversion.
