Michael K. Krebs
Direct Line: (617) 439-2288
Fax: (617) 310-9288
E-mail: mkrebs@nutter.com
August 3, 2020
108552-26
CONFIDENTIAL SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | David Irving (IrvingD@SEC.gov) |
| Re: | Eastern Bankshares, Inc. |
| Amendment No. 2 to the Registration Statement on Form S-1 (the “Registration Statement”) |
| To be submitted August 4, 2020 |
| CIK No. 0001810546 |
| File No. 333-239251 |
Ladies and Gentlemen:
As a follow-up to my conversation with David Irving earlier this afternoon, we are submitting for prior review the enclosed draft of our response letter to the July 31, 2020 comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission with respect to Amendment No. 1 to the above-referenced Registration Statement filed by Eastern Bankshares, Inc. and the corresponding pages of proposed Amendment No. 2 to the Registration Statement.
If you have any questions or require any additional information, please do not hesitate to contact me at (617) 439-2288 or mkrebs@nutter.com.
| Sincerely, |
| /S/ Michael K. Krebs |
| Michael K. Krebs |
MKK:kh2
Enclosures
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