SEC Comment Letter 0000000000-24-008722 to TOMPKINS FINANCIAL CORP (TMP) (CIK 0001005817) (TMP)
TOMPKINS FINANCIAL CORP (TMP) (CIK 0001005817)
Date: July 31, 2024 · CIK: 0001005817 · Accession: 0000000000-24-008722
AI Filing Summary & Sentiment
File numbers found in text: 333-281027
Letter
July 31, 2024 Alyssa Hochberg Fontaine Executive Vice President and General Counsel Tompkins Financial Corporation P.O. Box 460 Ithaca, New York 14851 Re:Tompkins Financial Corporation Registration Statement on Form S-3 Filed July 26, 2024 File No. 333-281027 Dear Alyssa Hochberg Fontaine: 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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July 31, 2024
Alyssa Hochberg Fontaine
Executive Vice President and General Counsel
Tompkins Financial Corporation
P.O. Box 460
Ithaca, New York 14851
Re:Tompkins Financial Corporation
Registration Statement on Form S-3
Filed July 26, 2024
File No. 333-281027
Dear Alyssa Hochberg Fontaine:
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance