TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 17, 2021 John R. Ciulla Chief Executive Officer Webster Financial Corporation 145 Bank Street Waterbury, CT 06702 Re: Webster Financial Corporation Registration Statement on Form S-4 Filed June 11, 2021 File No. 333-257035 Dear Mr. Ciulla: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance