-----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, IQ5IQ9z9WWLAv/U74Z+KVqIPgtZGSJN00tQcDOH2wp8X0sS6nZav1C4GnGJvp7RZ FRwrCZfbJSjv4FCtGuVveA== 0000950152-09-001505.txt : 20090529 0000950152-09-001505.hdr.sgml : 20090529 20090217162923 ACCESSION NUMBER: 0000950152-09-001505 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090217 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: 1209 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 CORRESP
M&T BANK CORPORATION
One M&T Plaza
Buffalo, NY 14203
February 17, 2009
Via EDGAR and Facsimile
         
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention:
  David Lyon    
 
  Eric Envall    
 
       
 
  Re:  M&T Bank Corporation
        Registration Statement on Form S-4 (333-156923)
 
     
Ladies and Gentlemen:
     M&T Bank Corporation (“M&T”) hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 5:00 p.m. on February 17, 2009, or as soon thereafter as practicable.
     In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
1. Should the Securities and Exchange Commission (the “Commission”) or the Commission Staff, acting pursuant to delegated authority, declare the filing effective, this action does not foreclose the Commission from taking any action with respect to the filing, and M&T may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and
2. The action of the Commission or the Commission Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve M&T from its full responsibility for the adequacy and accuracy of the disclosure in the filing.
     Please contact Nicholas G. Demmo of Wachtell, Lipton, Rosen & Katz at (212) 403-1381 with any questions you may have concerning this request. In addition, please notify Mr. Demmo when this request for acceleration has been granted.
         
  M&T Bank Corporation
 		  
  By:   /s/ Brian R. Yoshida    
    Brian R. Yoshida   
    Administrative Vice President & Deputy General Counsel   
 

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