<SEC-DOCUMENT>0001140361-24-045287.txt : 20241209
<SEC-HEADER>0001140361-24-045287.hdr.sgml : 20241209
<ACCEPTANCE-DATETIME>20241105171226
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-045287
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NBT BANCORP INC
		CENTRAL INDEX KEY:			0000790359
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		ORGANIZATION NAME:           	02 Finance
		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; color: #000000;">52 South Broad Street</div>
  <div style="text-align: center; color: #000000;">Norwich, New York 13815</div>
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  <div style="color: #000000;">November 5, 2024</div>
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  <div style="color: #000000; font-weight: bold;">VIA EDGAR</div>
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  <div style="color: #000000;">U.S. Securities and Exchange Commission</div>
  <div style="color: #000000;">Division of Corporation Finance</div>
  <div style="color: #000000;">Office of Industrial Applications and Services</div>
  <div style="color: #000000;">100 F Street, N.E.</div>
  <div style="color: #000000;">Washington, D.C. 20549</div>
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          <div style="color: #000000; font-weight: bold;">Re:</div>
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          <div style="color: #000000; font-weight: bold;">NBT Bancorp Inc.</div>
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          <div style="color: #000000; font-weight: bold;">Registration Statement on Form S-4 (File No. 333-282822)</div>
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          <div style="color: #000000; font-weight: bold;">Request for Acceleration of Effective Date</div>
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  <div style="color: #000000;">Dear Ms. Adegbuyi:</div>
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  <div style="text-indent: 24.5pt; color: #000000;">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 4:00 p.m. Eastern Time on November 7, 2024, or as soon thereafter as practicable.</div>
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  <div style="text-indent: 24.5pt; color: #000000;">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 style="color: #000000;">Sincerely,</div>
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          <div style="color: #000000;">NBT Bancorp Inc.</div>
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          <div style="color: #000000;">By:</div>
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          <div style="color: #000000;">/s/ Scott A. Kingsley</div>
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          <div style="color: #000000;">Scott A. Kingsley</div>
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          <div style="color: #000000;">President and Chief Executive Officer</div>
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