-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MziU1XMGUsf2PRF30BPxl/RBGfWpEq3zDC7CJ7WdycIm8T9grchYAXxGH6HWWF4A nRjzylLw3JdYEWTyJvnqyA== 0000950152-07-007972.txt : 20071126 0000950152-07-007972.hdr.sgml : 20071126 20071010193611 ACCESSION NUMBER: 0000950152-07-007972 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M&T BANK CORP CENTRAL INDEX KEY: 0000036270 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 160968385 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O CORPORATE REPORTING STREET 2: ONE M&T PLAZA 5TH FLOOR CITY: BUFFALO STATE: NY ZIP: 14203 BUSINESS PHONE: 7168425390 MAIL ADDRESS: STREET 1: C/O CORPORAE REPORTING STREET 2: ONE M&T PLAZA 5TH FLR CITY: BUFFALO STATE: NY ZIP: 14203 FORMER COMPANY: FORMER CONFORMED NAME: FIRST EMPIRE STATE CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm M&T Bank Corporation Corresp
 

October 10, 2007
Mr. John P. Nolan
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: File No. 1-9861
Dear Mr. Nolan:
This letter serves as the response of M&T Bank Corporation (“M&T”) to your letter dated October 4, 2007. As requested in your letter and as we discussed on October 5, 2007, M&T intends to separately report the small business banking unit in our segment information note in M&T’s Form 10-K for the year ending December 31, 2007.
     
 
  Very truly yours,
 
    
 
  /s/ René F. Jones
     
 
  René F. Jones
Executive Vice President
and Chief Financial Officer
     
cc:
  Joyce Sweeney (Securities and Exchange Commission)
Robert G. Wilmers

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