United States securities and exchange commission logo September 1, 2021 Michael E. Daniels President and 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 27, 2021 File No. 333-259128 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance