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): January 23, 2008

M&T BANK CORPORATION

(Exact name of registrant as specified in its charter)

New York

(State or other jurisdiction of incorporation)

1-9861		16-0968385
(Commission File Number)		(I.R.S. Employer 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 (see General Instructions A.2. below):

o   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o   Pre-commencement communications pursuant to Rule 13e4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

Item 8.01. Other Events.

M&T Bank Corporation hereby files as Exhibit 12(a) attached hereto a current computation of consolidated ratios of earnings to fixed charges.

Item 9.01. Financial Statements and Exhibits.

     (d) Exhibits.

Exhibit No.
12(a)		Computation of Consolidated Ratios of Earnings to Fixed Charges.

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.

EXHIBIT INDEX

Exhibit No.
12(a)		Computation of Consolidated Ratios of Earnings to Fixed Charges. Filed herewith.

Exhibit 12(a)

M&T Bank Corporation
Computation of Consolidated Ratios of Earnings to Fixed Charges
($’s in thousands)

		Nine Months
		Ended				Year Ended December 31,
		September 30, 2007				2006				2005				2004				2003				2002
Excluding Interest on Deposits:
Fixed Charges:
Interest Expense (excluding interest on deposits)		$	535,279				561,686				437,820				272,538				247,316				237,872
Interest Factor Within Rent Expense (a)			15,999				20,135				19,217				19,570				17,170				10,401
Total Fixed Charges		$	551,278				581,821				457,037				292,108				264,486				248,273
Earnings:
Income Before Income Taxes		$	879,310				1,231,642				1,170,919				1,066,523				850,670				675,905
Fixed Charges			551,278				581,821				457,037				292,108				264,486				248,273
Total Earnings		$	1,430,588				1,813,463				1,627,956				1,358,631				1,115,156				924,178
Ratio of Earnings to Fixed Charges, Excluding Interest on Deposits		x	2.60				3.12				3.56				4.65				4.22				3.72
Including Interest on Deposits:
Fixed Charges:
Interest Expense		$	1,252,212				1,496,552				994,351				564,160				527,810				594,514
Interest Factor Within Rent Expense (a)			15,999				20,135				19,217				19,570				17,170				10,401
Total Fixed Charges		$	1,268,211				1,516,687				1,013,568				583,730				544,980				604,915
Earnings:
Income Before Income Taxes		$	879,310				1,231,642				1,170,919				1,066,523				850,670				675,905
Fixed Charges			1,268,211				1,516,687				1,013,568				583,730				544,980				604,915
Total Earnings		$	2,147,521				2,748,329				2,184,487				1,650,253				1,395,650				1,280,820
Ratio of Earnings to Fixed Charges, Including Interest on Deposits		x	1.69				1.81				2.16				2.83				2.56				2.12