CAMBRIDGE BANCORP
1336 Massachusetts Avenue
Cambridge, MA 02138
February 3, 2020
VIA EDGAR
Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Eric Envall
Re: Cambridge Bancorp
Registration Statement on FormS-4 (FileNo. 333-236017)
Request for Acceleration of Effective Date
Dear Mr. Envall:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cambridge Bancorp (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on FormS-4 and declare the Registration Statement effective as of 4:00 p.m., Eastern time, on February 4, 2020, or as soon thereafter as possible. The Company also requests the Commission to confirm such effective date and time in writing.
In connection with this request for acceleration, the Company acknowledges that:
• | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, Cambridge Bancorp |
/s/ Denis K. Sheahan |
By: Denis K. Sheahan Title: Chairman and Chief Executive Officer |