<SEC-DOCUMENT>0001140361-23-008605.txt : 20230328
<SEC-HEADER>0001140361-23-008605.hdr.sgml : 20230328
<ACCEPTANCE-DATETIME>20230224171418
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-008605
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NBT BANCORP INC
		CENTRAL INDEX KEY:			0000790359
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				161268674
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		52 S BROAD ST
		CITY:			NORWICH
		STATE:			NY
		ZIP:			13815
		BUSINESS PHONE:		6073372265

	MAIL ADDRESS:	
		STREET 1:		52 S. BROAD STREET
		CITY:			NORWICH
		STATE:			NY
		ZIP:			13815
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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        NBT Bancorp Inc.</div>
      <div style="text-align: center;">52 South Broad Street</div>
      <div style="text-align: center;">Norwich, New York 13815</div>
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      <div>February 24, 2023</div>
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      <div style="font-weight: bold;">VIA EDGAR</div>
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      <div>U.S. Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>Office of Industrial Applications and Services</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, D.C. 20549</div>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">NBT Bancorp Inc.</div>
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            <div style="font-weight: bold;">Registration Statement on Form S-4 (File No. 333-269742)</div>
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            <div style="font-weight: bold;">Request for Acceleration of Effective Date</div>
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      <div>Dear Ms. Madeline Mateo:</div>
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      <div style="text-indent: 24.5pt;">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NBT Bancorp Inc. (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) hereby respectfully requests that the
        U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) and declare the Registration Statement
        effective as of 5:30 p.m. Eastern Time on February 28, 2023, or as soon thereafter as practicable.</div>
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      <div style="text-indent: 24.5pt;">The Company requests that it be notified of such effectiveness by a telephone call to Les B. Reese of Hogan Lovells US LLP at (202) 637-5542.</div>
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            <div>Sincerely,</div>
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            <div>NBT Bancorp Inc.</div>
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            <div>By:</div>
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            <div>
              <div>&#160;/s/ John H. Watt, Jr.</div>
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          <td rowspan="1" style="width: 4%; vertical-align: top;">&#160;&#160;</td>
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            <div>John H. Watt, Jr.</div>
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            <div>President and Chief Executive Officer</div>
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