SEC Comment Letter for CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563) (CHMG) — May 5, 2020
CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563)
Date: May 5, 2020 · CIK: 0000763563 · Accession: 0000000000-20-003891
AI Filing Summary & Sentiment
File numbers found in text: 333-237854
Letter
United States securities and exchange commission logo May 5, 2020 Anders M. Tomson President and Chief Executive Officer CHEMUNG FINANCIAL CORP One Chemung Canal Plaza Elmira, New York 14901 Re:CHEMUNG FINANCIAL CORP Registration Statement on Form S-3 Filed April 27, 2020 File No. 333-237854 Dear Mr. Tomson: 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Benjamin M. Azoff
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United States securities and exchange commission logo
May 5, 2020
Anders M. Tomson
President and Chief Executive Officer
CHEMUNG FINANCIAL CORP
One Chemung Canal Plaza
Elmira, New York 14901
Re:CHEMUNG FINANCIAL CORP
Registration Statement on Form S-3
Filed April 27, 2020
File No. 333-237854
Dear Mr. Tomson:
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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Benjamin M. Azoff