SEC Comment Letter 0000000000-24-000606 to COMMUNITY BANK SYSTEM, INC. (CBU) (CIK 0000723188) (CBU)
COMMUNITY BANK SYSTEM, INC. (CBU) (CIK 0000723188)
Date: Jan. 17, 2024 · CIK: 0000723188 · Accession: 0000000000-24-000606
AI Filing Summary & Sentiment
File numbers found in text: 001-13695
Letter
United States securities and exchange commission logo January 17, 2024 Joseph Sutaris Principal Financial Officer and Principal Accounting Officer Community Bank System, Inc. 5790 Widewaters Parkway DeWitt, New York 13214 -1883 Re:Community Bank System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-13695 Dear Joseph Sutaris: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
January 17, 2024
Joseph Sutaris
Principal Financial Officer and Principal Accounting Officer
Community Bank System, Inc.
5790 Widewaters Parkway
DeWitt, New York 13214 -1883
Re:Community Bank System, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-13695
Dear Joseph Sutaris:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance