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 *
BENNETT ROBERT J
  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)
437 ROSEMEADE LANE
3. Date of Earliest Transaction (Month/Day/Year)
05/13/2008
(Street)

NAPLES, FL 34105
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 05/13/2008   S   600 D $ 91.5901 51,690 D  
Common Stock 05/13/2008   S   400 D $ 91.5972 51,290 D  
Common Stock 05/13/2008   S   1,000 D $ 91.6026 50,290 D  
Common Stock 05/13/2008   S   500 D $ 91.6044 49,790 D  
Common Stock 05/13/2008   S   1,000 D $ 91.609 48,790 D  
Common Stock 05/13/2008   S   1,500 D $ 91.619 47,290 D  
Common Stock 05/13/2008   S   600 D $ 91.64 46,690 D  
Common Stock 05/13/2008   S   1,000 D $ 91.6408 45,690 D  
Common Stock 05/13/2008   S   400 D $ 91.6472 45,290 D  
Common Stock 05/13/2008   S   600 D $ 91.66 44,690 D  
Common Stock 05/13/2008   S   400 D $ 91.669 44,290 D  
Common Stock 05/13/2008   S   1,000 D $ 91.6726 43,290 D  
Common Stock 05/13/2008   S   500 D $ 91.689 42,790 D  
Common Stock 05/13/2008   S   390 D $ 91.72 42,400 D  
Common Stock 05/13/2008   S   100 D $ 91.73 42,300 D  
Common Stock 05/13/2008   S   400 D $ 91.7308 41,900 D  
Common Stock 05/13/2008   S   510 D $ 91.75 41,390 D  
Common Stock 05/13/2008   S   200 D $ 91.7501 41,190 D  
Common Stock 05/13/2008   S   400 D $ 91.7572 40,790 D  
Common Stock 05/13/2008   S   500 D $ 91.7854 40,290 D  
Common Stock 05/13/2008   S   500 D $ 91.7936 39,790 D  
Common Stock 05/13/2008   S   1,000 D $ 91.8164 38,790 D  
Common Stock 05/13/2008   S   500 D $ 91.8572 38,290 D  
Common Stock 05/13/2008   S   1,000 D $ 91.8762 37,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.4 35,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.43 33,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.45 31,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.46 29,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.47 27,290 D  
Common Stock 05/15/2008   S   2,000 D $ 93.52 25,290 D  

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
BENNETT ROBERT J
437 ROSEMEADE LANE
NAPLES, FL 34105
  X      

Signatures

 By: Brian R. Yoshida, Esq. (Attorney-In-Fact)   05/15/2008
**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).
 
Remarks:
This is the first of two Form 4 filings by the reporting person to report the reporting person's transactions that occured on May 13, 2008 and May 15, 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.

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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