EDIT: Let $G$ be a graph with vertex set ${1,\ldots,n}$. Let $H$ be a graph withvertex set ${\pm1,\ldots,\pm n}$; if $i$ and $j$ are adjacent in $G$, let$(i,j)$ and $(-i,-j)$ be edges in $H$, and if $i$ and $j$ are not adjacent in $G$, let $(i,-j)$ and $(-i,j)$ be edges. (Note that $H$ is regular with valency $n-1$.) Call $H$ the two-graph constructed from $G$.
Let $\pi$ be the partition of $V(H)$ with cells ${i,-i}$.Then the subspace of $\mathbb{R}^{2n}$ formed by the vectors constant on cellsof $\pi$ is invariant under the adjacency matrix of $H$. It is the directsum of the span of the constant vectors (which has dimension 1) and thevectors constant on cells that sum to 0 over $V(H)$. The second subspace is an eigenspace for $A(H)$, with eigenvalue $-1$. Since the space of vectorsconstant on cells does not depend on the structure, distinct two-graphon $2n$ vertices have $n$ eigenvectors and eigenvalues in common. (The spectrum ofa two-graph is the union of the spectrum of $K_n$ and the spectrum of $2A(G)+I-J$).

