Ownership Submission
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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(Print or Type Responses)
1. Name and Address of Reporting Person *
SADLER ROBERT E JR
   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
__X__ Officer (give title below) _____ Other (specify below)
Vice Chairman
(Last)
(First)
(Middle)
ONE M&T PLAZA		 3. Date of Earliest Transaction (Month/Day/Year)
05/02/2008
(Street)

BUFFALO, NY 14203-2399		 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 05/05/2008   S   100 D $ 93.76 185,000 D  
Common Stock 05/05/2008   S   200 D $ 93.78 184,800 D  
Common Stock 05/05/2008   S   2,100 D $ 94.23 182,700 D  
Common Stock 05/05/2008   S   100 D $ 94.24 182,600 D  
Common Stock 05/05/2008   S   100 D $ 94.25 182,500 D  
Common Stock 05/05/2008   S   100 D $ 94.26 182,400 D  
Common Stock 05/05/2008   S   900 D $ 94.27 181,500 D  
Common Stock 05/05/2008   S   200 D $ 94.28 181,300 D  
Common Stock 05/05/2008   S   100 D $ 94.29 181,200 D  
Common Stock 05/05/2008   S   200 D $ 94.32 181,000 D  
Common Stock 05/05/2008   S   200 D $ 94.33 180,800 D  
Common Stock 05/05/2008   S   200 D $ 94.34 180,600 D  
Common Stock 05/05/2008   S   2,000 D $ 94.35 178,600 D  
Common Stock 05/05/2008   S   2,200 D $ 94.356 176,400 D  
Common Stock 05/05/2008   S   190 D $ 94.36 176,210 D  
Common Stock 05/05/2008   S   1,400 D $ 94.37 174,810 D  
Common Stock 05/05/2008   S   210 D $ 94.38 174,600 D  
Common Stock 05/05/2008   S   2,200 D $ 94.39 172,400 D  
Common Stock 05/05/2008   S   100 D $ 94.4 172,300 D  
Common Stock 05/05/2008   S   2,500 D $ 94.44 169,800 D  
Common Stock               17,623 I See footnote (1)
Common Stock               81,000 I By GRAT #2 (2)
Common Stock 05/05/2008   S   10,637.8452 D $ 94.004 9,488.5497 I 401 (k) Plan (3)

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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
SADLER ROBERT E JR
ONE M&T PLAZA
BUFFALO, NY 14203-2399		   X     Vice Chairman  

Signatures

 By: Brian R. Yoshida, Esq. (Attorney-In-Fact)   05/06/2008
**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 Sadler Family Foundation, a charitable trust in which the reporting person has no pecuniary interest. The reporting person is a trustee of the Sadler Family Foundation and holds voting and dispositive power over the shares held by it.
(2) The indicated shares are held by a Grantor Retained Annuity Trust ("GRAT #2") of which the reporting person is trustee and of which the reporting person and his descendants are beneficiaries. The reporting person continues to report beneficial ownership of all of the M&T Bank Corporation common stock held by the GRAT #2 but disclaims beneficial ownership except to the extent of his pecuniary interest therein.
(3) The information reported is as of May 5, 2008.
 
Remarks:
This is the second of two Form 4 filings by the reporting person to report the reporting person's transactions that occurred on May 2, 2008 and May 5, 2008. 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.

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