CAMDEN NATIONAL CORPORATION
P.O. BOX 310
CAMDEN, MAINE 04803
October 23, 2007
Via EDGAR transmission
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Matthew McNair
| Re: | Camden National Corporation: Registration Statement on Form S-4 (File No. 333-146238) |
Dear Mr. McNair:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Camden National Corporation (the “Registrant”) does hereby respectfully request acceleration of the effective time of the above-referenced Registration Statement so that it may become effective at 12:00 p.m. (Washington, DC time) on Wednesday, October 24, 2007, or as soon as practicable thereafter.
The Registrant hereby acknowledges the following:
| • | should the Securities and Exchange Commission (the “Commission”) or 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 staff comments and 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. |
If you have any questions regarding this request, please contact Suzanne D. Lecaroz, Esq. of Goodwin Procter LLP at (617) 570-1306.
Sincerely,
CAMDEN NATIONAL CORPORATION
By: /s/ Sean Daly
Name: Sean Daly
Title: Chief Financial Officer
| cc: | William P. Mayer, Esq. |
Goodwin Procter LLP