October 25, 2019 Michael F. Carotenuto Chief Financial Officer Cambridge Bancorp 1336 Massachusetts Avenue Cambridge, MA 02138 Re: Cambridge Bancorp Registration Statement on Form S-3 Filed October 22, 2019 File No. 333-234286 Dear Mr. Carotenuto: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance