<SEC-DOCUMENT>0001144204-17-054543.txt : 20171027
<SEC-HEADER>0001144204-17-054543.hdr.sgml : 20171027
<ACCEPTANCE-DATETIME>20171027170144
ACCESSION NUMBER:		0001144204-17-054543
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20171027
DATE AS OF CHANGE:		20171027
EFFECTIVENESS DATE:		20171027

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-221190
		FILM NUMBER:		171160072

	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-8
<SEQUENCE>1
<FILENAME>tv477856_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 12pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange
        Commission on October 27, 2017</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 2.25pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNDER THE SECURITIES ACT OF 1933</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="ComBankSysInc_2C_cmyk.jpg" STYLE="height: 55px; width: 267px"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
        its charter)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Delaware</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">of incorporation or organization)</P></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>16-1213679</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="10" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5790 Widewaters Parkway</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DeWitt, New York 13214</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)
        (Zip Code)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="10" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Community Bank System, Inc. 2014 Long-Term
        Incentive Plan, as Amended</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="10" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>George J. Getman, Esq.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Executive Vice President and General
        Counsel</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5790 Widewaters Parkway</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DeWitt, New York 13214</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(315) 445-2282</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="10" STYLE="padding: 0; text-align: center; text-indent: 0"><P STYLE="margin-top: 0; margin-bottom: 0"> (Telephone number, including area code, of agent for service)</P>
                                                                            <P STYLE="margin-top: 0; margin-bottom: 0"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="width: 40%; padding: 0; text-indent: 0; text-align: left"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">&#168;</FONT> </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">&#168;</FONT> &nbsp;(Do not check if a smaller reporting company)&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">&#168;</FONT> </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended
transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B)
of the Securities Act. <FONT STYLE="font-family: Wingdings 2; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-top: Black 2.5pt solid; border-bottom: Black 2.5pt solid; padding-top: 3pt; padding-bottom: 3pt">CALCULATION OF REGISTRATION FEE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Title of securities to be registered</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount to be</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>registered<SUP>(1)</SUP></B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed<BR>
 maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>offering price</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>per share<SUP>(2)</SUP></B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed<BR>
 maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>aggregate</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>offering price</B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>registration fee</B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 30%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 15%; font-size: 10pt; text-align: right; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 15%; font-size: 10pt; text-align: right; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 15%; font-size: 10pt; text-align: right; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Common Stock, $1.00 par value per share</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0">1,000,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: right; text-indent: 0">53.62</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: right; text-indent: 0">53,620,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: right; text-indent: 0">6,675.69</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1)&nbsp;&nbsp;&nbsp;Pursuant to Rule
416 of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement shall be deemed to
cover any additional shares of Common Stock which may be issuable under the Community Bank System, Inc. 2014 Long-Term Incentive
Plan, as amended (the &ldquo;Plan&rdquo;) to reflect stock splits, stock dividends, mergers and other capital changes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">(2)&nbsp;&nbsp;&nbsp;Estimated solely for purposes of calculating the registration
fee pursuant to Rule 457(h) of the Securities Act and based upon the average of the high and low sales prices of Community Bank
System, Inc.&rsquo;s Common Stock on October 24, 2017, as reported on the New York Stock Exchange.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 12pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Explanatory Note</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This Registration Statement on Form S-8
is filed to register an additional 1,000,000 shares of Community Bank System, Inc. (the &ldquo;Company&rdquo;) Common Stock, par
value $1.00 per share, for issuance under the Community Bank System, Inc. 2014 Long-Term Incentive Plan, as amended (the &ldquo;Plan&rdquo;).
On June 18, 2014, the Company filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) a Registration Statement
on Form S-8 (Registration No. 333-196866) (the &ldquo;Prior Registration Statement&rdquo;), to register 1,715,425 shares for issuance
under the Plan. In accordance with Item E of the General Instructions to Form S-8, the contents of the Prior Registration Statement
are hereby incorporated by reference and made a part of this Registration Statement, except as amended hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Item 5.</B></TD><TD STYLE="text-align: justify"><B>Interests of Named Experts and Counsel.</B></TD>
</TR></TABLE>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">George J. Getman, who
has rendered an opinion as to the validity of the common stock being registered by this registration statement, is an officer of
the registrant and, as of October 27, 2017, beneficially owned 33,498 shares of the registrant&rsquo;s common stock and held options
to purchase 58,778 shares of the registrant&rsquo;s common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Item 8.</B></TD><TD STYLE="text-align: justify"><B>Exhibits.</B></TD>
</TR></TABLE>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion of George J. Getman regarding to the validity of the shares being
registered.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="tv477856_ex23-1.htm" STYLE="-sec-extract: exhibit">23.1</A></TD><TD STYLE="text-align: justify"><A HREF="tv477856_ex23-1.htm" STYLE="-sec-extract: exhibit">Consent of PricewaterhouseCoopers LLP.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit">23.2</A></TD><TD STYLE="text-align: justify"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit">Consent of George J. Getman (included in Exhibit 5.1).</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="#p_001" STYLE="-sec-extract: exhibit">24.1</A></TD><TD STYLE="text-align: justify"><A HREF="#p_001" STYLE="-sec-extract: exhibit">Power of Attorney (included on the signature page hereto).</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000072318817000025/cbna20178klongtermincentive.htm" STYLE="-sec-extract: exhibit">99.1</A></TD><TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000072318817000025/cbna20178klongtermincentive.htm" STYLE="-sec-extract: exhibit">Community Bank System, Inc. 2014 Long-Term Incentive Compensation Plan, as amended. Incorporated
by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the Commission on May 2, 2017.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused the registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Town of DeWitt, State of New York, on the 27<SUP>th</SUP> day of October, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">COMMUNITY BANK SYSTEM, INC.</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0; width: 48%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0; width: 3%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0; width: 30%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0; width: 19%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mark E. Tryniski</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mark E. Tryniski</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief Executive Officer</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="p_001"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE
PRESENTS, that each person whose signature appears below constitutes and appoints Mark E. Tryniski and Scott Kingsley, and each
of them, his or her true and lawful attorneys&minus;in&minus;fact and agents, with full power of substitution and re&minus;substitution,
for him or her in his or her name, place and stead, in any and all capacities, to sign any or all amendments to this registration
statement, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities
and Exchange Commission, granting unto said attorneys&minus;in&minus;fact and agents, and each of them, full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents
and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys&minus;in&minus;fact
and agents, or any of them, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the
dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: center; text-indent: 0; width: 33%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURE</B></FONT></TD>
    <TD STYLE="padding: 0; text-align: center; text-indent: 0; width: 37%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TITLE</B></FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0; width: 30%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DATE</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Mark E. Tryniski&#9;&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mark E. Tryniski</P></TD>
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">President, Chief Executive Officer and Director</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Principal Executive Officer)</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Scott Kingsley&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Scott Kingsley</P></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Treasurer and Chief Financial Officer (Principal Financial Officer)</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Sally A. Steele&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Sally A. Steele</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair of the Board and Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Brian R. Ace&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Brian R. Ace</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Mark J. Bolus&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mark J. Bolus</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Neil E. Fesette&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neil E. Fesette</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Jeffrey L. Davis&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Jeffrey L. Davis</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Nicholas A. DiCerbo&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nicholas A. DiCerbo</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ James A. Gabriel&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">James A. Gabriel</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Michael R. Kallet&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Michael R. Kallet</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Edward S. Mucenski&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Edward S. Mucenski</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ John Parente&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">John Parente</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Raymond C. Pecor, III&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Raymond C. Pecor, III</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Eric E. Stickels&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Eric E. Stickels</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ John F. Whipple, Jr.&#9;</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">John F. Whipple, Jr.</P></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INDEX TO EXHIBITS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 8%; padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
 Number</B></FONT></TD>
    <TD STYLE="width: 3%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 89%; padding: 0; text-indent: 0; text-align: left; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1+</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of George J. Getman regarding to the validity of the shares being registered.</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1+</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of PricewaterhouseCoopers LLP.</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2+</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="tv477856_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of George J. Getman (included in Exhibit 5.1).</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="#p_001" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1+</FONT></A></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="#p_001" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included on the signature page hereto).</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000072318817000025/cbna20178klongtermincentive.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000072318817000025/cbna20178klongtermincentive.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Community Bank System, Inc. 2014 Long-Term Incentive Compensation Plan, as amended.&nbsp;&nbsp;Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the Commission on May 2, 2017.</FONT></A></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>_______________________</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">+ Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 5; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tv477856_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT
5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<IMG SRC="logo_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5790 Widewaters Parkway</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DeWitt, New York 13214</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">George J. Getman</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive Vice President and General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 27, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Community Bank System, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5790 Widewaters Parkway</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DeWitt, New York 13214</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am the Executive
Vice President and General Counsel of Community Bank System, Inc., a Delaware corporation (the &ldquo;Company&rdquo;) and have
acted as its counsel in connection with the registration statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) being
filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) under the Securities Act of 1933, as amended (the
&ldquo;Act&rdquo;), relating to the registration of 1,000,000 shares of common stock, $1.00 par value per share (the &ldquo;Shares&rdquo;),
which may be issued pursuant to the Community Bank System, Inc. 2014 Long-Term Incentive Plan, as amended (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this
letter, I have examined such documents, records, certificates, and other instruments as I deemed necessary as a basis for this
opinion. As to questions of fact material to the opinion expressed below, I have, when relevant facts were not independently established
by me, relied upon certificates of officers of the Company or other evidence satisfactory to me. In all such examinations, I have
assumed (i) the genuineness of all signatures, (ii) the authenticity of all documents tendered to me as originals, and (iii) the
conformity to original documents of all documents submitted to me as copies. For purposes of rendering the opinion expressed below,
I have assumed that (i) any conditions to the issuance and sale of the Shares pursuant to the Plan made thereunder have been or
will be satisfied in full at the time of each issuance of Shares pursuant to the Plan, (ii) at the time of issuance and sale of
each of the Shares pursuant thereto, the Plan will remain in effect and will not have been amended or modified in any manner that
affects adversely the validity of the Shares upon issuance under the terms of the Plan, and (iii) at the time of issuance and sale
of each of the Shares, there will be authorized but unissued shares of common stock available to the Company in sufficient amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based upon the foregoing
and subject to the assumptions, limitations, and qualifications set forth herein, I am of the opinion that, subject to the Registration
Statement becoming effective under the Act and compliance with all other applicable securities laws, the Shares have been duly
authorized by the Company and that, when issued in accordance with the terms of the Plan, will be legally issued, fully paid and
non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am a member of the
bar of the State of New York, and the opinion expressed herein is limited to matters controlled by the federal securities laws
of the United States of America and the General Corporation Law of the State of Delaware, and I do not express any opinion herein
concerning any other law. This opinion speaks as of today&rsquo;s date and is limited to present statutes, regulations or judicial
interpretations. In rendering this opinion, I assume no obligation to revise or supplement this opinion should present laws, regulations
or judicial interpretations be changed by legislative or regulatory action, judicial decision or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am furnishing this
opinion in connection with the filing of the Registration Statement with the Commission and this opinion is not to be used, circulated,
quoted or otherwise referred to for any other purpose without my express written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I hereby consent to
the filing of this letter as an exhibit to the Registration Statement. In giving this consent, I do not thereby admit that I am
included in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 52%; padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ George J. Getman</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">George J. Getman</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EVP and General Counsel</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>


<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>





</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tv477856_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT 23.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated March 1, 2017 relating to the financial statements and the effectiveness
of internal control over financial reporting, which appears in Community Bank System, Inc.&rsquo;s Annual Report on Form 10-K for
the year ended December 31, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ PricewaterhouseCoopers LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Buffalo, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 27, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>logo_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 logo_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  W 0L# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#WZBBB@#RG
M1O$OBK1=8U:[\6RB/28'9&\U0"7ZHL&/O9&/;')(KE+[6?$WQ.UYK+3Q)#9C
MD6ZR%8XT_O2$=3_D"F3-JGQ1\=O;"X\JW0N8PW*P0J<9 [L>/J3Z5T?@SQ3'
MH7C$^%AI0LK%Y/(7S.9S,.CR-WW>@X'&/?,^I=-44ZD8)U5%.RVBN]NK_KUI
M:%IWB?X?ZT\VI7JV^B0 -.[.7AG!Z+&O4R'';&._'7-U+7?$GQ,UW^S],66&
MS'*VZN51%_ORL.I__4*;J4NJ?$OQ^^GQS^7;QR.L*M]V&)3@MCNQ_J!TK5L]
M?N? 'C:'0DLDM]*#K'*#AI+@,<"=G]?0= ,CWI?D79I^T<8NMRWMLDN_F_ZT
M6I'H^C^)_A_KGGWM]';:/"!)<2ER\$JG^!5X)D/8  ]^E9^K^(/$'Q,UY-.T
MR*2*T5LQP!L*@_YZ2$=_Y=!S4WC"?4/&GQ,_L%;@10Q7!MH%<_*F!\SX[DX/
MZ"K@UNZ^''C&#1H;-(=+4J)BV&DNU;CSBWJ.<*.!@CWI_D"YG:JXIUG&ZZ)+
MOYO^M%J>P6,9TC0H$OKOS/LEN!-<R'&[:OS,?RS7F^F^(-=^*6M746D7D^C>
M%[-]DES!\MQ='L%8_<R.>.@([GC7^,U_+8_#6]6%B#<RQV[$?W6;)_,#'XU)
M\'+6*V^&6F/&!NN&EED/JQ=A_( ?A6A\HW=W9?\ ^%9>$)(P+G21=R8YFNIY
M)9#[EF;-<W_PB-UX+\?:%>:)=ZB^A7DSV]S9-,\B0L48JV"3\N1WZ$#GFO4:
M*!!17FFI>*=3\5?$&3P=H%XUA9V:E]2OXE!EXQE(\\+R0,XSG/IROB[P]K7A
MG19M>\,^(=6:XLE\Z>UO;DW,<\8^]P_0@9/&.G:@#TJBO*K[QIJWB7X5S>)]
M"U,:7=6*.+RW6%9-SC&0K-]T8.0<'K4'@_3?%?C;P+93W/BN[TZ ^8%DMOFG
MN&WMEI'/0#H%7L.O8 'KE%>)^#];\:KXEU?P)+JL<US;DE-2N@9&@C!&653]
M\D,N QXYZ]*B\8KXK^&-_IVN1>*;_5K&>?R[B"\;()QG&.F" <$ $$4 >XT5
MSGBY]5D\*7%]H>J#3YH;=[G<T"R>8H0MMY^[]>:\\^'Z>+/'7@]WG\475C;_
M &F0/<PX>YF;CY<GA$4=EY.>W< ]FHKQ+0=7\::!X^O? IU5-2DF3=:W=\2W
MDC;N\S'5OES\F<9'4#-+X[T[Q=X"MH/$UGXQU#4 )U2X@N0 G/3"#Y=I/&,9
M&1@T >V45YYX[U'4YOANOBC2-8N]-=+2.X\F)4*R!]O!)4D$9Z@BM3X?W%[K
M/PRTR>ZU"X-Y<P/NN\AI =[#=R",CW&* .OHKR#1M1U^Q^.;>';SQ!>ZA8QV
M[2*LVU0<QAAD* "036I\8=0\1Z'X?_M72-<:SMMZ0R0) N\EL_,)#R.W% 'I
M=%>;V?A[Q3XK\+:9-=^*KC28VM(FCCL!N=\H/GED)#,QZD# 'OUJA\+O$.NK
MXIUOP?K]ZU]+IX+Q7#G+8#!2,GD@AE(SR.: .@\<ZKXUT_5M&C\+Z7'=VDLF
M+IV7=CD<$Y&U<9.[_)U/&WB^T\$^'9-4NHWF<MY<$*\>9(02 3V'!)/M7G_Q
M8U3Q3X?U?2?LWB*5=/U"YVBWAA6-HPK)D%QRP(;VI?V@+20>'K*]-[<&(7"Q
M"T^7RL[7._IG=VZXQ0!ZY9SFYLK>X*A3+&KD ],C-35R>@>&+B#1&67Q)K5P
M+NVC"EY4!M^,YC(7@]N<\5Y[IMUX@TOXQQ^&-;\3ZK+8M^\M6\Q5\[C<@;CH
M<,IQU(H ]NHKS_XFC5%32ET/6;^SU6^NTLX(89 (F!RSNRX_A7)SGL*V8/!T
MJ0(LWBGQ!-*% :3[4%W'UP%P* .GHHJMJ$UQ;Z;=36D/GW,<3-%%_?8#('XF
M@:5W8\FN=!LOAQXGNO$5UJ+>068V%C <23ENJMZ(,]?I]#C^#[35/&_Q%'B&
M>()!!<+<32*,(I4#9&/4\#\.:31/"'B'Q_K\NI:^;FWMPV)I94*,<?\ +.-3
MT^O0>YJWKT7C+P7X@\W2X772XE,5JEM"7@$9YPR\_/GDL>2>^*S_ "/J;K6D
MIIUG&UWLEV7=_P##^1H:GX?L? /BZX\3W6I,MN7:6RLH#B69VSN0^B GKZ$?
MCS^BV6K_ !+\;C5+N,+:Q2(T\BC"1HIR(U]2?ZDFIM&\'^(_'VN'4]?-S;VI
M(\R:5-C,O]R-3T'OC ]S5[Q':^,/!VO1S:-#(NDP*8[1+6(O$J'J)%Y)8GDL
M>IY![ _((R47[)5$ZW+:[V2[+S_X?R+OQ!\,Z=I/B:/Q/-J;6L$C"1H(3B>2
M9<8\OTSW8]/?.*YO3[76/BCXS%[<1[+2)E$SK]R&('(0'NQY_,GI4^E^$_$_
MQ US^T-<-Q;VW&^>:/8=O]R-3_/IWYKJO$O@KQ);ZAI,/A21(-+M"&CC1PAB
MD_BD?/W\^O/<8]3S)5:%!*BZB=1)J[VBNWF_Z\GUGC_PZ_BCP5J&EP ?:602
M6X/3S$.Y1^.,?C7$? WQ'&VD7/A:\)AU"QE=XXI.&*$Y88]5;.1[BO7%SM&>
M3CG%<?XF^&^C^(M0358I+C2]8C(9;ZR;8Y(Z%AT/UZ^]:'RYV-9&M>([+0[K
M3+6</)<ZE<K;6\,6"Q)ZMR?NJ.2:Q(M$\=V\?D+XNT^X0# EN-+_ 'F/?:X!
M/X5'HGP^DL_%8\3:UKUUK&II&T<1DB6..('@[5&<<9'XF@#@/AJ[:/\ &OQ'
MIM\2MS<^>$+?Q'S!(,?53G\*]A\22Q0^%M6DF($2V<Q;/IL-8GBSX>Z?XGO[
M?58;F?3-9MB##?6V-W'3<#PV/S_"H+WP;KNOV0T[Q%XG$^G$CSH;*S%NUP!S
MAWW-@>H4"@#S#P38W%O\!_%]W*&$5R&\K/<*H!(_'(_"O2_@]_R2_2?K-_Z-
M:KWB+P6^L>'X] T[4SI&DB'R9+>"V5MZY&!N/(''..N:3PEX.OO"6C3:5!K\
MEQ;;&%L);5 8'8DEL@_,,G.#0!Q7AK_DXWQ'_P!>S?RBJS^T#_R)-A_U_C_T
M6]:-C\+M0T_Q3-XDA\77)U.?/G2-9QE7!QD%<XQP.G3%7_''P]N/'#QQW7B"
M:WL(F#QVL=LA ?;@L6SD]3],T ;>J_\ (@7W_8+D_P#11KC_ (#?\DY/_7]+
M_):Z"Y\)ZW=>&/[$?Q9*%96BDN!91[WB*A=G7 /7YNIS47@GP+<^";::SM]>
MEN;&3<X@DME&R0X&X,#GMTZ4 <A+_P G/0?]>7_M%JV_CC_R32X_Z^8?_0J1
MOA=J+>*QXG/B^Y_M<<"7[%'MQMVXVYQC%:WC+P/>>,[&&PN?$$MM9($:2&*U
M0^;(N?F))R!STZ4 8OB0$_L\\?\ 0)MO_9*V/A-(DGPOT38P;;&ZMCL1(V15
MW1_"+V?A>;P[JNIOJM@\ MHQ)"L;)'C&,CKVP>V*Y31?A'J.A7$D-CXVU2VT
MIWW-;6Z!';_@62 <=P : ,^(@_M/3X(.++''_7%:V/CI_P DVE_Z^X?YFG?\
M*@LH_%;:W9:U?Z< JK'':$"0';AF:1MQ8MR3D=ZT_&'@*Z\7V4.G3>(KF#3X
M@A,/V=':1U!&]G."3STX&: -WPG_ ,B;H?\ UX0?^BUKS7P9_P G!>+O^N+?
MSBKT#0_#^J:+X=;2O[?>Y:.)8K2>2U0&!0,#(!P_;K7-Z9\,+_2?%%QXBM_%
MMP=0N2?M#/9QE9 2"1C/'0=.F* ,+X[_ /'QX2_Z_'_G'5O]H'_D1[+_ *_U
M_P#1;UL>,?AK<^,]2BN;SQ+<0PV[%K6"*V3$.<9YSDG@<FM+7O!#^*/!YT/6
MM6DN;@2"6.]6!496'3*#@\$@],Y[4 =%I)SHUB1T^SQ_^@BO,/C?ILUK;Z/X
MNL1B[TNY568?W2=RD^P88_X%74^&_".NZ2MC%J7BZZO;2Q 6&VAMTA5@!@"1
MN68 =LC\:L_$:2R3P!J\=ZI=9X?)BC7[TDS'$:K[[]M &=X>O8O&?B__ (2*
M'YM.TVS6WM.X,\JAY3]578GU+5W587@WP\GA;PGI^D+@R0Q@S,/XI#RY_,G\
M,5NT %%%% !1110 4444 %%%% !6!K'C#3=$U1--N(;^>Z:$3[+2SDGPFXKD
M[0<<@UOUYKXN6*+XB1W-W<:[:6QTE8UGTF*1BS^:QVL45NW- ':Z'XBT_P 0
M1SFR:99+=PD\-Q"T4D9(R-RL 1D<BED\1:7%XEB\//= :G+;FX2'!Y0''7IG
MJ<>@-<AX(W66J^(]0B&K3Z1)'%,+K4X7%Q+*JL'500&90H7''4D"L%O#OC._
MLY?$Z6FFQZA-=KJT*2M(+J-47"6^,;0#'E2/5CGF@#U'5M;T_0TM9-1N%@CN
M;A;:-V^[YC X!/8''4\4Z35K2+6[?2'=A>3P/<1KM."B%0QSTZL*Y/Q;%%XJ
MT3PNS:?-+:7>IP/<6\L+92-HWW!QC*XS@YZ&J6BZ/K>D_$:PM+WS;O3;/3;B
M.RU!LEF1GC(CD/\ ?7&,_P 0YZYH [!O$VD1QZK+/=K!%I4GEW<DH*JC;0W!
M[\,.G<XJ[IU]'J>GPWL44\<<R[E6>,QOCME3R/QKS6?P;?:WK_BF_AN;B"ZM
M=2CN--@F7_1GE6*,[V!'S@XV9_AY(YKT'0-6;6M'@O9+2>SG.5FMIT*M%(.&
M7GJ,]".",&@!-;\06'A^WBEO6E9YY/*@@@B:669\9PJJ"3P":KZ/XKTW6IKB
MVMUNX;VW3S)+2ZMGAE"]CM8#(/3(K.\=)8&WT^2_L-7D2*8NE]I6[S;)MN-W
MR_-@@D' /O67X0O;R;Q2\6FZAK&I:#]E8S7&JP%3'-N&U8W959LC=D8(&!S0
M!TL7B_1)/#T^N&\\NRMRR3^:I5XG4X*,AY#YXVXR<C'6FZCXNT[3(+%IH;Y[
MF^0O!90VKO<,H ))0#*@9&<XQFL/4?#EI/\ %;3KMK%V@>TDN9R WE-<1LBQ
M.P^Z7"LV">?RJ3QN--74K"XU"UURW,<;A-6TH.3!DC,;[,M@X!Y4CB@#;TWQ
M7IFK65[<6IN2]D,W-L]LZ3QG!(!C(R20.,=:R?\ A96BFX:W%EK9N%02-$-*
MFWA2< XVYQD$9]JA\#W=_<:KJ:1W>IWV@HD?V6[U.'RY6ERV]5)52R ;>2.I
M(J[;03#XJ:A<&*00-H\""0J=I82R$C/3/(X]Z +6K>,=,T:\MK.>&_EN;B W
M"16UG)*P0$ DA0<<D=:NZ3KEMK%E+=PP7L$<3%66[MGA8X&<A6 )'/6N)\:H
ML?CZPN;BZURRM?[+DC^TZ3"[OO,JD(Q5&P, GIV%=;I&L6NL:/.MG]O?[/'Y
M3/>6TD3N=O7YU&XGN0.M %C2?$.EZWH*:U97:-8,C.96^78%SNW ],8.<U+H
MNL67B#2+?5=.D:2TN 6C=E*D@$CH>>HKS;PQX$OI] T2(3&TT:^M89=9L'4J
M\DL8& !_#OX#CN%]S70>!-0CT?PKX;TB]@N(;J]:Y2)#"0%*.[D-_=^7I0!U
M>KZK:Z)I-UJ=ZS+:VT9DD*J6(4>@'6HM0U_3=*DTY+VX$!U"40VY<<,Y4D G
MMG'&>_%9?Q$AEN/AYKL,$3RRO:.%2-2S,?0 <FLWQEHT>MW/A.QN[-[FS>Z=
M;A0I(53;N 21]WG&#ZXH ZO^U;3^W!H^YOMAMOM6W:<>7NVYSTSGM6/J/CK1
M].O[BSVWUW):_P#'TUE9R3K;\9P[*" <<XZUA>&M-U[3_B(\.K;[JWMM(,%K
MJ)'_ !\)YP(#]A(!P?7&>]-T+6XO!,6HZ1K-CJ N?MT]Q#-;V<DRWJR.74JR
M C=@A2#C&/2@#O+"_M=4L(+ZQG2XM9T#Q2QG(8'O7G]WHOBG7OBM:R:O;HGA
MG2W-S9^6XVR2!<*6&<E@23TP,<=>>NT[5PMEI,=YI<VFW%_N"6BIO$. 6P[*
M-J\#OW.*VJ "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ IC0Q/,DS1H94!".5Y4'&<'MG _*BB@!]%%% !11
-10 4444 %%%% '__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1"  W 0L# 2(  A$! Q$!_\0
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MO[@;VA0$9*@_?)#+@$\<]>E1^+%\1?#J^L=7B\0WNIV<TVR:&Z.03C.,=,$
MX(QC% 'KU%8/BEM1D\-3WFC:B+*6&%I]QA63>H4G;ST^M<1X%7Q)XS\*N\_B
M"XLX/M$@:>+YIY6XXR>$4>@Z^U 'JM%>1Z)JGBK0_&UWX0;45OWE3=;W-X2W
ME#;NWXZGY<_+G&1U IWC6P\2^"8(=?M/%%[? 3*DT-Q@)ST^4?+M)XQCC/!H
M ]:HKA_&NH7\W@%?$&E:G<V#K;)/Y480JX?;P202",]C6AX&GN]7^'NGRW-Y
M.;J>%MUSD%P=S#/((R/<4 =117E^DZAK-G\9&T.[UJ[OK..!I%67:N<H&&0H
M XS6C\5[[7-&T/\ M'2M7:U@WK%)"D*[B3GY@YY';B@#OZ*X.TT+Q#XF\-V$
MEUXBGTQ&MHRD=D,NWRCYI)#RQ/4@8'UZU2^&^O:POB35_#&N737DMCEHYW.6
MP& (SU(.5(SR.: -OQEJ7BNQU/2H_#>GQW-M*^+EF7..1P>1M&,\UH^,/%5M
MX/T)]0N4:5B?+AB7_EHY!(&>PX.37$_$[4O$.AZIIOV?6Y%L;ZXVB"*)8V0
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M [,VXX'L * ///!UE-!\%_$]S("([@-Y>>^U0"?SR/PKO_A1_P DZTSZR_\
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MCQ59Q6,VMSPV,80F(0HS.ZY^9FZGZ=* -CPQ_P BII'_ %Y0_P#H K@?"/\
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M-LR<' /*D<4 :VG^)M/U2TNYK8W!>S&9X'@=9HSC.-A&<D#C'6LT?$+2C.T
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..1110 4444 %%%% '_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
