SEC Company Response from NBT BANCORP INC (NBTB) (CIK 0000790359) (NBTB) — Nov 5, 2024

NBT BANCORP INC (NBTB) (CIK 0000790359)
Date: Nov. 5, 2024 · CIK: 0000790359 · Accession: 0001140361-24-045287

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File numbers found in text: 333-282822

Date

November 5, 2024

Author

Form

CORRESP

Company

NBT BANCORP INC (NBTB) (CIK 0000790359)

Letter

VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Re: NBT Bancorp Inc. Registration Statement on Form S-4 (File No. 333-282822) Request for Acceleration of Effective Date

Dear Ms. Adegbuyi:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NBT Bancorp Inc. (the “Company”) hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern Time on November 7, 2024, or as soon thereafter as practicable.

The Company requests that it be notified of such effectiveness by a telephone call to Les B. Reese of Hogan Lovells US LLP at (202) 637-5542.

Sincerely,
NBT Bancorp Inc.

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CORRESP
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    NBT Bancorp Inc.

  52 South Broad Street

  Norwich, New York 13815

  November 5, 2024

  VIA EDGAR

  U.S. Securities and Exchange Commission

  Division of Corporation Finance

  Office of Industrial Applications and Services

  100 F Street, N.E.

  Washington, D.C. 20549

          Re:

          NBT Bancorp Inc.

          Registration Statement on Form S-4 (File No. 333-282822)

          Request for Acceleration of Effective Date

  Dear Ms. Adegbuyi:

  Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NBT Bancorp Inc. (the “Company”) hereby respectfully
    requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the
    Registration Statement effective as of 4:00 p.m. Eastern Time on November 7, 2024, or as soon thereafter as practicable.

  The Company requests that it be notified of such effectiveness by a telephone call to Les B. Reese of Hogan Lovells US LLP at (202) 637-5542.

          Sincerely,

          NBT Bancorp Inc.

          By:

          /s/ Scott A. Kingsley

          Scott A. Kingsley

          President and Chief Executive Officer

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