<SEC-DOCUMENT>0001387131-17-003775.txt : 20170825
<SEC-HEADER>0001387131-17-003775.hdr.sgml : 20170825
<ACCEPTANCE-DATETIME>20170726151726
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ACCESSION NUMBER:		0001387131-17-003775
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOMPKINS FINANCIAL CORP
		CENTRAL INDEX KEY:			0001005817
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				161482357
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 460 THE COMMONS
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14851
		BUSINESS PHONE:		607-274-2078

	MAIL ADDRESS:	
		STREET 1:		THE COMMONS
		STREET 2:		PO BOX 460
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14851

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOMPKINS TRUSTCO INC
		DATE OF NAME CHANGE:	19990512

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOMPKINS COUNTY TRUSTCO INC
		DATE OF NAME CHANGE:	19960117
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>By EDGAR &ndash; As Correspondence</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">July 26, 2017</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street N.E.<BR>
Washington, D.C. 20549-6010 Attn:&#9;Division of Corporation Finance</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">RE:</TD><TD STYLE="text-align: left">Tompkins Financial Corporation<BR>
Registration Statement on Form S-3<BR>
File No.: 333-219427</TD></TR></TABLE>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Pursuant to Rule&nbsp;461
under the Securities Act of 1933, as amended, Tompkins Financial Corporation (the &ldquo;<B>Issuer</B>&rdquo;) hereby requests
that the effective date of the above-captioned Registration Statement be accelerated so that it becomes effective at 4:30 p.m.,
Washington, D.C. time, on Friday, July 28, 2017, or as soon thereafter as practicable. Once the Registration Statement has been
declared effective, please orally confirm that event with our general counsel, Alyssa Fontaine, at (607) 274-7685.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">The Issuer hereby acknowledges
that:</P>

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<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: left">should the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) or the Commission
Staff, acting pursuant to delegated authority, declare the filing effective, the Issuer does not foreclose the Commission from
taking any action with respect to the filing;</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: left">the action of the Commission or the Commission Staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Issuer from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: left">the Issuer may not assert the declaration of effectiveness as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.</TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">This will confirm that
the Issuer is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate
to the proposed public offering of securities specified in the above-referenced registration statement.</P>

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    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp; </TD>
    <TD COLSPAN="2"><B>TOMPKINS FINANCIAL CORPORATION</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 46%">/s/ Francis M. Fetsko</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Francis M. Fetsko<BR>Executive Vice President, Chief
Financial Officer &amp; Chief Operating Officer</TD></TR>
</TABLE>

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