Correspondence 0001999371-24-009440 from TOMPKINS FINANCIAL CORP (TMP) (CIK 0001005817) (TMP)
TOMPKINS FINANCIAL CORP (TMP) (CIK 0001005817)
Date: Aug. 1, 2024 · CIK: 0001005817 · Accession: 0001999371-24-009440
AI Filing Summary & Sentiment
File numbers found in text: 333-281027
Letter
RE: Tompkins Financial Corporation
By EDGAR – As Correspondence
August 1, 2024
The Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Division of Corporation Finance
Registration Statement on Form S-3
File No.: 333-281027
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effectiveness of the above-referenced Registration Statement on Form S-3 of Tompkins Financial Corporation (the “Issuer”) be accelerated to Tuesday, August 6, 2024, at 4:30 p.m., or as soon thereafter as practicable.
Very truly yours,
TOMPKINS FINANCIAL CORPORATION
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CORRESP
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By
EDGAR – As Correspondence
August
1, 2024
The
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Division
of Corporation Finance
RE: Tompkins
Financial Corporation
Registration Statement on Form S-3
File No.: 333-281027
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effectiveness of
the above-referenced Registration Statement on Form S-3 of Tompkins Financial Corporation (the “Issuer”) be accelerated to
Tuesday, August 6, 2024, at 4:30 p.m., or as soon thereafter as practicable.
Very truly yours,
TOMPKINS FINANCIAL CORPORATION
By: /s/
Cynthia M. Manuele
Cynthia
M. Manuele
Deputy
Corporate Secretary