  It is well known that gravitational waves distort equilibrium matter
globally, making them amenable to detection with laser interferometers. Less
well known is the fact that gravitational waves create local non-equilibrium
stresses inside matter, which could conceivably lead to alternative detection
methods. The gravitational wave to matter coupling $\kappa$ is a transport
coefficient depending on the material, and is poorly known for most substances.
In the present work, we calculate $\kappa$ for a superfluid Fermi gas near
unitarity using large-$N$ techniques, finding $\kappa= \frac{n}{12m}$, with $n$
the number density and $m$ the mass of the fermion, matching the result for
free Dirac fermions at zero temperature. Our prediction is amenable to
non-perturbative theoretical as well as experimental tests.
