  In a recent series of papers, Hosoya drew the attention to a particular
aspect of constructing cospectral graphs by using coalescences: that cospectral
graphs can be constructed by attaching multiple copies of a rooted graph in
different ways to subsets of vertices of an underlying graph. Our principal
focus is to address the expectations and questions raised in Hosoya's papers
with regards to this construction. We give an explicit formula for the
characteristic polynomial of such multiple coalescences, from which we obtain a
necessary and sufficient condition for their cospectrality. We enumerate such
cospectral multiple coalescences for a few families of underlying graphs, and
show the infinitude of cospectral multiple coalescences having paths as
underlying graphs, which were deemed rare by Hosoya.
