SEC Comment Letter 0000000000-23-007044 to CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563) (CHMG)
CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563)
Date: July 3, 2023 · CIK: 0000763563 · Accession: 0000000000-23-007044
AI Filing Summary & Sentiment
File numbers found in text: 333-272829
Letter
United States securities and exchange commission logo July 3, 2023 Anders M. Tomson President and Chief Executive Officer Chemung Financial Corporation One Chemung Canal Plaza Elmira, New York 14901 Re:Chemung Financial Corporation Registration Statement on Form S-3 Filed June 22, 2023 File No. 333-272829 Dear Anders M. 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 Madeleine Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Benjamin M. Azoff, Esq.
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United States securities and exchange commission logo
July 3, 2023
Anders M. Tomson
President and Chief Executive Officer
Chemung Financial Corporation
One Chemung Canal Plaza
Elmira, New York 14901
Re:Chemung Financial Corporation
Registration Statement on Form S-3
Filed June 22, 2023
File No. 333-272829
Dear Anders M. 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 Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Benjamin M. Azoff, Esq.