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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GXLlfOGEnXMU+RUY/7ANT1C4W1SWCZsej8imNGY0ipkzbRwiib7/Lqcfwc49wUbK
 wqeAimXoTHf8Evv9brz1ig==

<SEC-DOCUMENT>9999999995-07-004229.txt : 20071026
<SEC-HEADER>9999999995-07-004229.hdr.sgml : 20071026
<ACCEPTANCE-DATETIME>20071026001519
ACCESSION NUMBER:		9999999995-07-004229
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071019
DATE AS OF CHANGE:		20071026
EFFECTIVENESS DATE:		20071019

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-146132
		FILM NUMBER:		071192088

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-10-19</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>09:30:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000036270</cik>
            <entityName>M&amp;T BANK CORP</entityName>
            <fileNumber>333-146132</fileNumber>
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