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                                                           April 23, 2025

Curtis C. Simard
Chief Executive Officer
Bar Harbor Bankshares
82 Main Street
Bar Harbor, ME 04609-0400

       Re: Bar Harbor Bankshares
           Registration Statement on Form S-4
           Filed April 18, 2025
           File No. 333-286627
Dear Curtis C. Simard:

       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 Robert Arzonetti at 202-551-8819 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:   Edward G. Olifer
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