SEC Comment Letter for M&T BANK CORP (MTB, MTB-PH, MTB-PJ, MTB-PK) (CIK 0000036270) (MTB) — Apr 7, 2021
M&T BANK CORP (MTB, MTB-PH, MTB-PJ, MTB-PK) (CIK 0000036270)
Date: April 7, 2021 · CIK: 0000036270 · Accession: 0000000000-21-004213
AI Filing Summary & Sentiment
File numbers found in text: 333-254962
Letter
United States securities and exchange commission logo April 7, 2021 Laura P. O’Hara Executive Vice President and General Counsel M&T BANK CORP One M&T Plaza Buffalo, New York 14203 Re:M&T BANK CORP Registration Statement on Form S-4 Filed April 1, 2021 File No. 333-254962 Dear Ms. O’Hara: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
April 7, 2021
Laura P. O’Hara
Executive Vice President and General Counsel
M&T BANK CORP
One M&T Plaza
Buffalo, New York 14203
Re:M&T BANK CORP
Registration Statement on Form S-4
Filed April 1, 2021
File No. 333-254962
Dear Ms. O’Hara:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance