SEC Company Response from CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563) (CHMG) — Jul 11, 2023

CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563)
Date: July 11, 2023 · CIK: 0000763563 · Accession: 0001171843-23-004450

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File numbers found in text: 333-272829

Date

July 11, 2023

Author

/s/ Anders M. Tomson

Form

CORRESP

Company

CHEMUNG FINANCIAL CORP (CHMG) (CIK 0000763563)

Letter

Chemung Financial Corporation

One Chemung Canal Plaza

Elmira, New York 14901

July 11, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Chemung Financial Corporation

Registration Statement on Form S-3 (Registration No. 333-272829)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Chemung Financial Corporation, a New York corporation (the “Company”), hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective at 1:30 p.m., Eastern time, on July 13, 2023, or as soon thereafter as is practicable.

Very truly yours,
/s/ Anders M. Tomson

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CORRESP
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Chemung
Financial Corporation

One Chemung Canal Plaza

Elmira, New York 14901

July 11, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Chemung Financial Corporation

    Registration Statement on Form S-3 (Registration No. 333-272829)

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Chemung Financial Corporation, a New York corporation
(the “Company”), hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective at 1:30
p.m., Eastern time, on July 13, 2023, or as soon thereafter as is practicable.

    Very truly yours,

    /s/ Anders M. Tomson

    Anders M. Tomson

    President and Chief Executive Officer

    (Duly Authorized Representative)

SecProbe.io