0001193125-12-423534.txt : 20130314 0001193125-12-423534.hdr.sgml : 20130314 20121015171853 ACCESSION NUMBER: 0001193125-12-423534 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121015 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 CORRESP

October 15, 2012

Mr. Michael Seaman

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: File No. 001-09861

Dear Mr. Seaman:

Regarding your letter dated September 28, 2012 and as we discussed earlier today, M&T Bank Corporation has requested a ten business day extension to October 29, 2012 for M&T’s responses to your comments.

If you have any questions, please call me at (716) 842-5103.

 

Very truly yours,

/s/ Michael R. Spychala

Michael R. Spychala

Senior Vice President

and Controller