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  <TITLE> M&T Bank Corporation (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	February 20, 2007
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  	M&T Bank Corporation
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	New York
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  	1-9861
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  	16-0968385
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	One M&T Plaza, Buffalo, New York
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  	&nbsp;
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  	14203
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	&nbsp;
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  	(716) 842-5445
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  	(Not Applicable)
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.
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  (a) The Board of Directors of M&T Bank Corporation adopted several amendments to M&T Bank Corpoation's bylaws, effective February 20, 2007. These amendments consisted of: (i) the institution of a majority vote standard for uncontested director elections (Article I, Sections 9(d) and (e)); (ii) granting affirmative powers to officers of M&T Bank Corporation (Article IV, Section 9); (iii) providing for uncertificated shares of stock to be evidenced by a book-entry system (or by stock certificates, or by a combination of both), and conforming changes pertaining to transfers of stock (Article VI, Sections 1 and 2); and (iv) renaming the Audit Committee as the Audit and Risk Committee.
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  	Item 8.01 Other Events.
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  M&T Bank Corporation announced on February 22, 2007 that its Board of Directors had authorized M&T Bank Corporation to repurchase up to 5 million additional shares of its common stock.  This new authorization will supplement the previous buyback program that was authorized in November 2005.<br><br>The public announcement of the foregoing matter was made by means of a news release, the text of which is set forth in Exhibit 99 hereto. <br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) Exhibits.<br><br>     Exhibit No. 3.5 - M&T Bank Corporation Amended and Restated Bylaws, effective as of February 20, 2007.<br><br>     Exhibit No. 99 - News Release dated February 22, 2007.<br><br>
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	M&T Bank Corporation
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  	&nbsp;&nbsp;
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  <I>
  	February 22, 2007
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  	&nbsp;
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  <I>
  	By:
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  	&nbsp;
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  <I>
  	/s/ Rene F. Jones
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  	&nbsp;
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  <I>
  	Name: Rene F. Jones
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  <I>
  	Title: Executive Vice President and Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	&nbsp;
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  	Description
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  	3.5
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  	&nbsp;
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  M&T Bank Corporation Amended and Restated Bylaws, effective as of February 20, 2007.
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  	99
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  	&nbsp;
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  News Release dated February 22, 2007.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_18387.htm", "description": "LIVE FILING", "secsgml_size_bytes": 11525}]
metadata_filer: {"company-data": {"conformed-name": "M&T BANK CORP", "cik": "0000036270", "assigned-sic": "6022", "irs-number": "160968385", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09861", "film-number": "07643138"}, "business-address": {"street1": "C/O CORPORATE REPORTING", "street2": "ONE M&T PLAZA 5TH FLOOR", "city": "BUFFALO", "state": "NY", "zip": "14203", "phone": "7168425390"}, "mail-address": {"street1": "C/O CORPORAE REPORTING", "street2": "ONE M&T PLAZA 5TH FLR", "city": "BUFFALO", "state": "NY", "zip": "14203"}, "former-company": {"former-conformed-name": "FIRST EMPIRE STATE CORP", "date-changed": "19920703"}}
text: M&T Bank Corporation (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  February 20, 2007
  M&T Bank Corporation
  __________________________________________
  (Exact name of registrant as specified in its charter)
  New York
  1-9861
  16-0968385
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  One M&T Plaza, Buffalo, New York
  14203
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (716) 842-5445
  (Not Applicable)
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.
  (a) The Board of Directors of M&T Bank Corporation adopted several amendments to M&T Bank Corpoation's bylaws, effective February 20, 2007. These amendments consisted of: (i) the institution of a majority vote standard for uncontested director elections (Article I, Sections 9(d) and (e)); (ii) granting affirmative powers to officers of M&T Bank Corporation (Article IV, Section 9); (iii) providing for uncertificated shares of stock to be evidenced by a book-entry system (or by stock certificates, or by a combination of both), and conforming changes pertaining to transfers of stock (Article VI, Sections 1 and 2); and (iv) renaming the Audit Committee as the Audit and Risk Committee.
  Item 8.01 Other Events.
  M&T Bank Corporation announced on February 22, 2007 that its Board of Directors had authorized M&T Bank Corporation to repurchase up to 5 million additional shares of its common stock.  This new authorization will supplement the previous buyback program that was authorized in November 2005.
  The public announcement of the foregoing matter was made by means of a news release, the text of which is set forth in Exhibit 99 hereto.
  Item 9.01 Financial Statements and Exhibits.
  (c) Exhibits.
  Exhibit No. 3.5 - M&T Bank Corporation Amended and Restated Bylaws, effective as of February 20, 2007.
  Exhibit No. 99 - News Release dated February 22, 2007.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  M&T Bank Corporation
  February 22, 2007
  By:
  /s/ Rene F. Jones
  Name: Rene F. Jones
  Title: Executive Vice President and Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  3.5
  M&T Bank Corporation Amended and Restated Bylaws, effective as of February 20, 2007.
  99
  News Release dated February 22, 2007.