United States securities and exchange commission logo October 24, 2022 Michael Carotenuto Chief Financial Officer Cambridge Bancorp 1336 Massachusetts Avenue Cambridge, Massachusetts 02138 Re: Cambridge Bancorp Registration Statement on Form S-3 Filed on October 18, 2022 File No. 333-267930 Dear Michael Carotenuto: 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 Christopher Wall at 202-551-4162 with any questions. Sincerely, Division of Corporation Finance Office of Finance