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The phrase "and the second matter" is correct and usable in written English.
It can be used when discussing multiple topics or issues, particularly when transitioning from one point to another.
Example: "We have addressed the first matter, and the second matter requires our immediate attention."
Alternatives: "and the next point" or "and the following issue".
Exact(1)
And the second matter is the matter of affordability.
Similar(59)
There are two answers, and the second matters far more than the first.
The second matter is more substantial.
The second matter is practical rather than conceptual.
Of his championships, the second mattered more.
The second matters more widely.
The first matter is the indictment.
Let us look briefly at the first matter.
Top Tips The first matter discussed is interviewing.
The case is the latest to emerge from the commission's sprawling crackdown on insider trading - and the second such matter this year to mention Goldman Sachs.
While this tripart categorization helps us conceptually get at Ibn Gabirol's point, Ibn Gabirol himself in the Fons Vitae enumerates not three but five categories of matter: artefactual particular, natural particular, natural universal, celestial, and the first universal matter underlying them all (see Fons Vitae 1.17, p. 21, lines 20 3).
More suggestions(18)
and the second question
and the second relation
and the second circumstance
and the second features
and the second regards
and the second questions
and the second series
and the second leg
and the second year
and the second cohort
and the second quarter
and the second part
and the second test
and the second letter
and the second edition
and the second level
and the second reason
and the second case
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com