# EDGAR Filing Document

**Accession Number:** 0000790359
**File Stem:** 0001140361-23-008605
**Filing Date:** 2023-2
**Character Count:** 2122
**Document Hash:** 45a4c1d5b7e66e4f7cc2c2560be94965
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-008605.hdr.sgml**: 20230328

**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

#### <br> NBT Bancorp Inc.
52 South Broad Street

Norwich, New York 13815

February 24, 2023

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **NBT Bancorp Inc.** |
|  | **Registration Statement on Form S-4 (File No. 333-269742)** |
|  | **Request for Acceleration of Effective Date** |

---

Dear Ms. Madeline Mateo:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NBT Bancorp Inc. (the "**Company**") 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 "**Registration Statement**") and declare the Registration Statement effective as of 5:30 p.m. Eastern Time on February 28, 2023, or as soon thereafter as practicable.

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.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| NBT Bancorp Inc. | NBT Bancorp Inc. |
| By: | /s/ John H. Watt, Jr. |
|  | John H. Watt, Jr. |
|  | President and Chief Executive Officer |

---

------