# EDGAR Filing Document

**Accession Number:** 0000790359
**File Stem:** 0000000000-23-001773
**Filing Date:** 2023-2
**Character Count:** 3214
**Document Hash:** 0b626fb86c149fb682452acd30f1bf9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001773.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0000000000-23-001773

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-23-006408

## Text-Extract

```

United States securities and exchange commission logo

                          February 22, 2023

       John H. Watt, Jr.
       President and Chief Executive Officer
       NBT BANCORP INC
       52 South Broad Street
       Norwich, New York 13815

                                                        Re: NBT BANCORP INC
                                                            Registration
Statement on Form S-4
                                                            Filed February 13,
2023
                                                            File No. 333-269742

       Dear John H. Watt, Jr.:

              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
Madeleine Mateo at 202-551-3465 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Les Reese

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 22, 2023

John H. Watt, Jr.
President and Chief Executive Officer
NBT BANCORP INC
52 South Broad Street
Norwich, New York 13815

Re: NBT BANCORP INC
Registration Statement on Form S-4
Filed February 13, 2023
File No. 333-269742

Dear John H. Watt, Jr.:

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 Madeleine Mateo at 202-551-3465 with any questions.

Sincerely,

Division of Corporation Finance
Office of Finance

cc: Les Reese