SEC Comment Letter 0000000000-23-001773 to NBT BANCORP INC (NBTB) (CIK 0000790359) (NBTB)
NBT BANCORP INC (NBTB) (CIK 0000790359)
Date: Feb. 22, 2023 · CIK: 0000790359 · Accession: 0000000000-23-001773
AI Filing Summary & Sentiment
File numbers found in text: 333-269742
Letter
United States securities and exchange commission logo February 22, 2023 John H. Watt, Jr. President and Chief Executive Officer NBT BANCORP INC 52 South Broad Street Norwich, New York 13815 Re:NBT BANCORP INC Registration Statement on Form S-4 Filed February 13, 2023 File No. 333-269742 Dear John H. Watt, Jr.: 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 Madeleine Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Les Reese
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United States securities and exchange commission logo
February 22, 2023
John H. Watt, Jr.
President and Chief Executive Officer
NBT BANCORP INC
52 South Broad Street
Norwich, New York 13815
Re:NBT BANCORP INC
Registration Statement on Form S-4
Filed February 13, 2023
File No. 333-269742
Dear John H. Watt, Jr.:
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 Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Les Reese