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
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Re:
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NBT Bancorp Inc.
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Registration Statement on Form S-4 (File No. 333-282822)
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Request for Acceleration of Effective Date
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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.
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Sincerely,
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NBT Bancorp Inc.
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By:
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/s/ Scott A. Kingsley
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Scott A. Kingsley
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President and Chief Executive Officer
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