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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-052986.txt : 20060829
<SEC-HEADER>0000000000-05-052986.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20051018083031
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-052986
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051018

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


October 18, 2005


Mail Stop 4561

Mr. Daryl R. Forsythe
Chairman and Chief Executive Officer
NBT Bancorp, Inc.
52 South Broad Street
Norwich, New York 13815


Re:	NBT Bancorp, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 16, 2005
	File Number: 000-14703


Dear Mr. Forsythe:

	We have completed our limited review of your Form 10-K and
have
no further comments at this time.


      Sincerely,


Donald Walker
Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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