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                          August 12, 2021

       Michael E. Daniels
       Chief Executive Officer
       Nicolet Bankshares, Inc.
       111 North Washington Street
       Green Bay, WI 54301

                                                        Re: Nicolet Bankshares
Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed August 9,
2021
                                                            File No. 333-258651

       Dear Mr. Daniels:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tonya K.
Aldave at (202) 551-3601 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Robert Klingler, Esq.