    <SEC-DOCUMENT>0001144204-17-003692-index.html : 20170125
    <SEC-HEADER>0001144204-17-003692.hdr.sgml : 20170125
    <ACCEPTANCE-DATETIME>20170124214903
    ACCESSION NUMBER:		0001144204-17-003692
    CONFORMED SUBMISSION TYPE:	S-4/A
    PUBLIC DOCUMENT COUNT:		16
    FILED AS OF DATE:		20170125
    DATE AS OF CHANGE:		20170124

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			COMMUNITY BANK SYSTEM, INC.
    		CENTRAL INDEX KEY:			0000723188
    		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
    		IRS NUMBER:				161213679
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		S-4/A
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-214961
    		FILM NUMBER:		17544922

    	BUSINESS ADDRESS:
    		STREET 1:		5790 WIDEWATERS PKWY
    		CITY:			DEWITT
    		STATE:			NY
    		ZIP:			13214
    		BUSINESS PHONE:		8007242262

    	MAIL ADDRESS:
    		STREET 1:		5790 WIDEWATERS PARKWAY
    		CITY:			DEWITT
    		STATE:			NY
    		ZIP:			13214

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc
    		DATE OF NAME CHANGE:	20130729

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc.
    		DATE OF NAME CHANGE:	20130726

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	COMMUNITY BANK SYSTEM INC
    		DATE OF NAME CHANGE:	19920703
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>S-4/A
    <SEQUENCE>1
    <FILENAME>v457267_s4a.htm
    <DESCRIPTION>S-4/A
    <TEXT>
    Document 1 - file: v457267_s4a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.1
    <SEQUENCE>2
    <FILENAME>v457267_ex8-1.htm
    <DESCRIPTION>EXHIBIT 8.1
    <TEXT>
    Document 2 - file: v457267_ex8-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.2
    <SEQUENCE>3
    <FILENAME>v457267_ex23-2.htm
    <DESCRIPTION>EXHIBIT 23.2
    <TEXT>
    Document 3 - file: v457267_ex23-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.3
    <SEQUENCE>4
    <FILENAME>v457267_ex23-3.htm
    <DESCRIPTION>EXHIBIT 23.3
    <TEXT>
    Document 4 - file: v457267_ex23-3.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>5
    <FILENAME>v457267_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 5 - file: v457267_ex99-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>6
    <FILENAME>v457267_ex99-2.htm
    <DESCRIPTION>EXHIBIT 99.2
    <TEXT>
    Document 6 - file: v457267_ex99-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>image_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: image_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>line.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: line.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>logo_communitybanksys.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: logo_communitybanksys.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>logo_merchantsbanc.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: logo_merchantsbanc.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>logo_piperjaffary.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: logo_piperjaffary.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>pg1img1_ex23-3.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: pg1img1_ex23-3.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>pg1img1_ex99-1.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: pg1img1_ex99-1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>pg2img1_ex99-1.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: pg2img1_ex99-1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>sig_piperjaffary.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: sig_piperjaffary.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>spacer.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: spacer.gif

    </DOCUMENT>
    </SEC-DOCUMENT>