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                          August 14, 2023

       Joseph Lussier
       Executive Vice President, Chief Financial Officer, and Treasurer
       Enterprise Bancorp, Inc.
       222 Merrimack Street
       Lowell, Massachusetts 01852

                                                        Re: Enterprise Bancorp,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed August 9,
2023
                                                            File No. 333-273842

       Dear Joseph Lussier:

              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 Aisha
Adegbuyi at 202-551-8754 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Beth Whitaker