FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person * GARMAN RICHARD E   2. Issuer Name and Ticker or Trading Symbol M&T BANK CORP [MTB] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director _____ 10% Owner _____ Officer (give title below) _____ Other (specify below) (Last) (First) (Middle) 578 MILL ROAD 3. Date of Earliest Transaction (Month/Day/Year) 04/19/2007 (Street) EAST AURORA, NY 14052-2831 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock 04/19/2007   P   100 A $ 111.73 252,036.225 D   Common Stock 04/19/2007   P   1,000 A $ 111.76 253,036.225 D   Common Stock 04/19/2007   P   300 A $ 111.77 253,336.225 D   Common Stock 04/19/2007   P   200 A $ 111.8 235,536.225 D   Common Stock 04/19/2007   P   200 A $ 111.81 253,736.225 D   Common Stock 04/19/2007   P   100 A $ 111.83 253,836.225 D   Common Stock 04/19/2007   P   500 A $ 111.85 254,336.225 D   Common Stock 04/19/2007   P   1,000 A $ 111.86 255,336.225 D   Common Stock 04/19/2007   P   2,000 A $ 111.87 257,336.225 D   Common Stock 04/19/2007   P   100 A $ 111.88 257,436.225 D   Common Stock 04/19/2007   P   100 A $ 111.89 257,536.225 D   Common Stock 04/19/2007   P   200 A $ 111.91 257,736.225 D   Common Stock               27,153.576 I See footnote (1)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
GARMAN RICHARD E 578 MILL ROAD EAST AURORA, NY 14052-2831	X

Signatures

Brian R. Yoshida, Esq. (Attorney-In-Fact)		04/23/2007
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	The indicated shares are held by the Garman Family Foundation, a charitable trust in which the reporting person has no pecuniary interest. The reporting person is a trustee of the Garman Family Foundation and holds voting and dispositive power over the shares held by it.
Remarks: This is the second of two Form 4 filings by the reporting person to report the reporting person's transactions that occurred on April 19, 2007.  Multiple Form 4 filings are required due to SEC system limitations that do not allow more than 30 transactions to be reported in Table I.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.

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