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Let G be a bipartite graph with n vertices and m edges. Let S(G) be the subdivision of G, obtained by inserting a new vertex on each edge of G. The ordinary characteristic polynomial of S(G) and the Laplacian characteristic polynomial of G are related as (S(G),) = m-n(G,2). If i, i=1,2, ,h, are the non-zero Laplacian eigenvalues of G, then the ordinary spectrum of S(G) consists of the numbers [image omitted], and of n+m-2h zeros. As a corollary, we demonstrate that if (G,) is written in the form [image omitted], then for any tree T of order n and for any k, ck(Sn) ck(T) ck(Pn), where Sn and Pn are, respectively, the star and the path of order n.