Cambridge Bancorp
1336 Massachusetts Avenue
Cambridge, Massachusetts 02138
October 13, 2017
BY EDGAR
Mr. Dietrich A. King
Assistant Director
Office of Financial Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Cambridge Bancorp |
|
| Form 10-12B |
|
| File No. 1-38184 |
Dear Mr. King:
Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, Cambridge Bancorp (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and time of the above-referenced Registration Statement on Form 10, as amended (the “Registration Statement”), and declare the Registration Statement effective as of 4:01 p.m., Eastern time, on October 17, 2017, or as soon thereafter as practicable. The Company also requests that the Commission 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 a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact Richard A. Schaberg of Hogan Lovells US LLP at (202) 637-5671 with any questions that you may have.
[Signature page follows]
CAMBRIDGE BANCORP
| /s/ Michael F. Carotenuto |
By: | Michael F. Carotenuto |
Title: | Senior Vice President & Chief Financial Officer |
cc:
Denis K. Sheahan
Cambridge Bancorp
Richard A. Schaberg
Hogan Lovells US LLP
David Gessert
Securities and Exchange Commission