January 11, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Michael Volley (volleym@sec.gov)

Michael Henderson (hendersonM@sec.gov)

James Lopez (lopezJ@sec.gov)

Madeleine Joy Mateo (mateom@sec.gov)

 

Re:

Eastern Bankshares, Inc.

Registration Statement on Form S-4

CIK No. 0001810546

File No. 333-275479

Request for Acceleration

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-275479) filed by Eastern Bankshares, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on November 13, 2023, as amended (the “Registration Statement”).

The Company respectfully requests that the Registration Statement be made effective at 4:00 p.m. Eastern Time on Friday, January 12, 2024, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.

Please contact Michael K. Krebs of Nutter, McClennen & Fish, LLP at (617) 439-2288 or by email at mkrebs@nutter.com with any questions you may have concerning this request. Please notify Mr. Krebs when this request for acceleration has been granted.