August 21, 2018
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E. Washington, D.C. 20549
Attention: David Lin
Re: | People’s United Financial, Inc. |
Registration Statement on FormS-4
Filed July 25, 2018
File No. 333-226342
Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, People’s United Financial, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement onForm S-4, as amended by Amendment No. 1 thereto, so that it will become effective at 9:30 a.m., Eastern Time, on Wednesday, August 22, 2018 or as soon thereafter as is practicable.
In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
• | the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact Elizabeth Cooper (212-455-3407) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Ms. Cooper by telephone when this request for acceleration has been granted.
850 Main Street, P.O. Box 1580, Bridgeport, Connecticut 06601-1580
peoples.com
Securities and Exchange Commission
Attention: David Lin
Page 2 of 2
PEOPLE’S UNITED FINANCIAL, INC. | ||
By: | /s/ Robert E. Trautmann | |
Name: | Robert E. Trautmann, Esq. | |
Title: | Senior Executive Vice President and General Counsel |
cc: | Securities and Exchange Commission |