<SEC-DOCUMENT>0001387131-23-009393.txt : 20230807
<SEC-HEADER>0001387131-23-009393.hdr.sgml : 20230807
<ACCEPTANCE-DATETIME>20230807172521
ACCESSION NUMBER:		0001387131-23-009393
CONFORMED SUBMISSION TYPE:	S-3ASR
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20230807
DATE AS OF CHANGE:		20230807
EFFECTIVENESS DATE:		20230807

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:		S-3ASR
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273780
		FILM NUMBER:		231148607

	BUSINESS ADDRESS:	
		STREET 1:		118 E SENECA STREET
		STREET 2:		P.O. BOX 460
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14850
		BUSINESS PHONE:		607-274-2078

	MAIL ADDRESS:	
		STREET 1:		118 E. SENECA STREET
		STREET 2:		PO BOX 460
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14850

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3ASR
<SEQUENCE>1
<FILENAME>tmp-s3asr_080723.htm
<DESCRIPTION>AUTOMATIC SHELF REGISTRATION STATEMENT
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>




<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="text-align: right; font: 12pt Times New Roman, Times, Serif; margin: 0">As filed with the Securities and Exchange Commission on August 7, 2023 <BR>
Registration No. 333-</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

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

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

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

<HR COLOR="Black" ALIGN="CENTER" NOSHADE STYLE="width: 25%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>


<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>Form S-3</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
1933&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TOMPKINS FINANCIAL CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(Exact name of registrant as specified in its
charter)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(State or other jurisdiction of incorporation
or organization)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>16-1482357</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(IRS Employer Identification Number)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>P.O. Box 460</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Ithaca, New York 14851</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(607) 273-3210</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address, including zip code, and telephone number,
including area code,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">of registrant&#8217;s principal executive offices)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 50%"><FONT STYLE="font-size: 10pt"><B>Francis M. Fetsko</B></FONT></TD>
    <TD STYLE="text-align: center; width: 50%"><FONT STYLE="font-size: 10pt"><B>with a copy to:</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Executive Vice President, <BR>
Chief Financial Officer, and<BR>
Chief Operating Officer</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Alyssa Hochberg Fontaine, Esq.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>General Counsel, Chief Risk Officer, and</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Executive Vice President</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Tompkins Financial Corporation</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Tompkins Financial Corporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>P.O. Box 460</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>P.O. Box 460</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Ithaca, New York 14851</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Ithaca, New York 14851</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(607) 273-3210</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(607) 273-3210</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Name and address, including zip code, and telephone number, including area code, of agent for service)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>From time to time after this Registration Statement
becomes effective.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">(Approximate date of commencement of proposed
sale to the public)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">If the only securities being registered on
this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">If any of the
securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities
Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></FONT><FONT STYLE="font-size: 8pt">&nbsp;
</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">If this Form is filed to register additional
securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act
registration statement number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">If this Form is a post-effective amendment filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective
registration statement for the same offering. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">If this Form is a registration statement pursuant to General Instruction
I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the
Securities Act, check the following box. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">If this Form is a post-effective amendment to a registration statement
filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule
413(b) under the Securities Act, check the following box. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging
growth company&#8221; in Rule 12b-2 of the Exchange Act.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 64%"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></FONT></TD>
    <TD STYLE="width: 36%"><FONT STYLE="font-size: 10pt">Accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify">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 Securities Act. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Prospectus</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 18pt"><B>Tompkins Financial Corporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>$100,000,000</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Common Stock and Preferred Stock</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may offer or sell common stock and preferred
stock from time to time, in one or more offerings, together or separately, in any combination of the securities described in this prospectus,
up to a total dollar amount of $100,000,000. The securities we may offer may be convertible or exchangeable for other securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This prospectus describes the general terms
of these securities and the general manner in which we will offer the securities. We will offer the securities in amounts, at prices and
on terms to be determined by market conditions at the time of the offering. We will provide the specific terms of these securities and
the terms of their sale in one or more supplements to this prospectus. You should read this prospectus and any prospectus supplement together
with the additional information described in the section of this prospectus entitled &#8220;Where You Can Find More Information&#8221;
carefully before you invest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may offer and sell these securities to or
through one or more underwriters, dealers and agents, directly to purchasers or through a combination of these methods, on a continuous
or delayed basis from time to time. The names of any underwriters, dealers or agents involved in the distribution of our securities, their
compensation and any option they hold to acquire additional securities will be described in the applicable prospectus supplement. Net
proceeds from the sale of securities will be set forth in the applicable prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This prospectus may not be used to sell securities
unless accompanied by the applicable prospectus supplement. If there is any inconsistency between the information in this prospectus and
any prospectus supplement, you should rely on the information in the prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Our principal executive offices are located
at 118 E. Seneca St., Ithaca, New York, 14850, and our telephone number is (607)&nbsp;273-3210. The mailing address for our principal
executive offices is P.O. Box 460, Ithaca, New York, 14851. Our common stock is traded on the NYSE American LLC under the symbol &#8220;TMP.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><B>Investing in our securities involves a high
degree of risk. See the section entitled &#8220;Risk Factors&#8221; that may be included in a prospectus supplement and in the documents
we file with the Securities and Exchange Commission that are incorporated in this prospectus by reference for certain risks and uncertainties
you should consider.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><B>None of the Securities and Exchange Commission,
the Federal Deposit Insurance Corporation, the Board of Governors of the Federal Reserve System or any state securities commission or
any other federal regulatory agency has approved or disapproved of these securities or determined if this prospectus is truthful or complete.
Any representation to the contrary is a criminal offense.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><B>These securities will not be savings accounts,
deposits or other obligations of any bank and are not insured or guaranteed by the Federal Deposit Insurance Corporation, the Deposit
Insurance Fund or any other governmental agency or instrumentality.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">The date of this prospectus is August 7, 2023.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 90%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 5%; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_001"><FONT STYLE="font-size: 10pt; color: #0000EE">About This Prospectus</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_002"><FONT STYLE="font-size: 10pt; color: #0000EE">Where You Can Find More Information</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_004"><FONT STYLE="font-size: 10pt; color: #0000EE">Note of Caution Regarding Forward-Looking Statements</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_005"><FONT STYLE="font-size: 10pt; color: #0000EE">About Tompkins Financial Corporation</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_006"><FONT STYLE="font-size: 10pt; color: #0000EE">Prospectus Summary</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_007"><FONT STYLE="font-size: 10pt; color: #0000EE">Risk Factors</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_008"><FONT STYLE="font-size: 10pt; color: #0000EE">Use of Proceeds</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_010"><FONT STYLE="font-size: 10pt; color: #0000EE">Description of Capital Stock</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_011"><FONT STYLE="font-size: 10pt; color: #0000EE">Plan of Distribution</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_012"><FONT STYLE="font-size: 10pt; color: #0000EE">Legal Matters</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_013"><FONT STYLE="font-size: 10pt; color: #0000EE">Experts</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_001" TITLE="About this Prospectus"></A>About This Prospectus</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Unless the context requires otherwise, in this
prospectus, we use the terms &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; &#8220;Tompkins,&#8221; &#8220;Tompkins Financial,&#8221;
and the &#8220;Company&#8221; to refer to Tompkins Financial Corporation and its subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This prospectus is part of an &#8220;automatic
shelf&#8221; registration statement we filed with the Securities and Exchange Commission, or SEC, as a &#8220;well&#45;known seasoned
issuer&#8221; as defined in Rule 405 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), that enables us
to use a shelf registration process for the delayed offering and sale of securities pursuant to Rule 415 under the Securities Act. By
using a shelf registration statement, we may, from time to time, offer and sell any combination of the securities described in this prospectus
in one or more offerings, up to a maximum aggregate dollar amount of $100,000,000. In this prospectus, we use the term securities to refer
to common stock and preferred stock which may be issued by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This prospectus provides you with a general
description of the securities we may offer. Each time we sell securities, we will provide a prospectus supplement containing specific
information about the terms of that offering. You should read this prospectus, the prospectus supplement, and the information incorporated
by reference in this prospectus before making an investment in our securities. See &#8220;Where You Can Find More Information&#8221; for
more information. If there is any inconsistency between the information in this prospectus and any prospectus supplement, you should rely
on the information in the prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Our SEC registration statement containing this
prospectus, including exhibits, provides additional information about us and the securities offered under this prospectus. The registration
statement can be read at the SEC&#8217;s web site or at the SEC&#8217;s offices. The SEC&#8217;s web site and street addresses are provided
under the heading &#8220;Where You Can Find More Information.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may also prepare free writing prospectuses
that describe particular securities. Any free writing prospectus should also be read in connection with this prospectus and with any prospectus
supplement referred to therein. For purposes of this prospectus, any reference to an applicable prospectus supplement may also refer to
a free writing prospectus, unless the context otherwise requires.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">You should rely only on the information contained
in or incorporated by reference in this prospectus or a supplement to this prospectus. We have not authorized anyone to provide you with
different information. This document may be used only in jurisdictions where offers and sales of these securities are permitted. You should
not assume that information contained in this prospectus, in any supplement to this prospectus, or in any document incorporated by reference
is accurate as of any date other than the date on the front page of the document that contains the information, regardless of when this
prospectus is delivered or when any sale of our securities occurs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may sell our securities to underwriters who
will in turn sell the securities to the public on terms fixed at the time of sale. In addition, the securities may be sold by us directly
or through dealers or agents which we may designate from time to time. If we, directly or through agents, solicit offers to purchase the
securities, we reserve the sole right to accept and, together with our agents, to reject, in whole or in part, any of those offers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">A prospectus supplement will contain the names
of the underwriters, dealers or agents, if any, together with the terms of offering, the compensation of those underwriters and the net
proceeds to be received by Tompkins. Any underwriters, dealers or agents participating in the offering may be deemed &#8220;underwriters&#8221;
within the meaning of the Securities Act of 1933.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_002" TITLE="Where You Can Find More Information"></A>Where You Can Find More Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We file annual, quarterly and current reports,
proxy statements and other information with the SEC. Our filings are available to the public over the Internet at the SEC&#8217;s web
site at <U>http://www.sec.gov</U>. You may also read and copy any document we file with the SEC at its Public Reference Room at 100 F
Street, N.E., Washington, D.C. 20549. You can also obtain copies of the documents at prescribed rates by writing to the SEC&#8217;s Public
Reference Room at 100 F Street, N.E., Washington, D.C. 20549. Please call the SEC at 1-800-SEC-0330 for further information on the operation
of the Public Reference Room. Our SEC filings are also available at no cost on our web site, <U>http://www.tompkinsfinancial.com</U>, through the &#8220;SEC
Filings&#8221; link, as soon as reasonably practicable after we file such documents with the SEC. Except for the SEC filings we expressly
incorporate by reference into this prospectus as described below, none of the other information on our web site is part of this prospectus.</P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We incorporate by reference into this prospectus
the information we file with the SEC, which means that we can disclose important information to you by referring you to other documents
without restating that information in this prospectus. The information incorporated by reference is an important part of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Some information contained in this prospectus
updates and supersedes the information incorporated by reference and some information that we file subsequently with the SEC will automatically
update this prospectus. We incorporate by reference the documents listed below and any future filings we make with the SEC under Sections
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), on or after the date of
this prospectus and before the termination of the offering (excluding, unless otherwise provided herein or therein, information furnished
and not filed in accordance with SEC rules):</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">our Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2022, as filed with the SEC
on March 1, 2023 (including portions of our&nbsp;definitive proxy&nbsp;statement on&nbsp;Schedule&nbsp;14A&nbsp;filed with the SEC on&nbsp;March
30, 2023);</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">our Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, as filed with the SEC on May
10, 2023;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">our Current Reports on Form 8-K to the extent filed and not furnished with the SEC on January 27, 2023,
April 28, 2023, May 3, 2023, May 11, 2023, July 12, 2023, and July 21, 2023; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">the description of our common stock contained in Exhibit&nbsp;4.2 to our Annual Report on Form 10-K
for the fiscal year ended December&nbsp;31, 2022, as filed with the SEC on March 1, 2023.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Any statement contained in a document incorporated
by reference in this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement
contained in this prospectus, or in any other document filed later which is also incorporated in this prospectus by reference, modifies
or supersedes the statement. Any statement so modified or superseded shall not be deemed to constitute a part of this prospectus except
as so modified or superseded. The information contained in this prospectus should be read together with the information in the documents
incorporated in this prospectus by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">You may obtain any of these incorporated documents
from us without charge, excluding any exhibits to these documents unless the exhibit is specifically incorporated by reference in such
document, by requesting them from us in writing or by telephone at the following address:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Corporate Secretary<BR>
Tompkins Financial Corporation<BR>
P.O. Box 460<BR>
Ithaca, NY 14851<BR>
(888) 503-5753</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">These incorporated documents may also be available
on our web site at <U>www.tompkinsfinancial.com</U>. Except for the documents that we expressly incorporate by reference in this prospectus,
information contained on our web site is not a prospectus and does not constitute part of this prospectus.</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><A NAME="a_004" TITLE="Note of Caution Regarding Forward-Looking Statements"></A><B>Note of Caution Regarding Forward-Looking
Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We make certain forward-looking statements in
this prospectus, any prospectus supplement, and in the documents incorporated by reference into this prospectus that are based upon our
current expectations and projections about current events. Forward-looking statements are not statements of historical fact and involve
a number of risks and uncertainties. You should not rely on forward-looking statements in this prospectus, any prospectus supplement,
or the documents incorporated by reference. We intend these forward-looking statements to be covered by the safe harbor provisions for
forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and we are including this statement for
purposes of those safe harbor provisions. You can identify these statements from our use of the words &#8220;may,&#8221; &#8220;will,&#8221;
&#8220;should,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;plan,&#8221; &#8220;potential,&#8221; &#8220;estimate,&#8221; &#8220;project,&#8221;
&#8220;believe,&#8221; &#8220;intend,&#8221; &#8220;anticipate,&#8221; &#8220;expect,&#8221; &#8220;target,&#8221; &#8220;continue,&#8221;
and similar words or expressions. Examples of forward-looking statements include, but are not limited to, estimates with respect to the
financial condition, expected or anticipated revenue, results of operations and business of the Company; the asset quality of the Company&#8217;s
loan portfolios; the level of the Company&#8217;s allowance for credit losses; the sufficiency of liquidity sources; the Company&#8217;s
exposure to changes in interest rates; the impact of changes in accounting standards; and trends, plans, prospects, growth and strategies.
Forward-looking statements are made based on management&#8217;s expectations and beliefs concerning future events impacting the Company
and are subject to certain uncertainties and factors relating to the Company&#8217;s operations and economic environment, all of which
are difficult to predict and many of which are beyond the control of the Company, that could cause actual results of the Company to differ
materially from those expressed and/or implied by forward-looking statements. The following factors, in addition to those listed as Risk
Factors in Item 1A of our Annual Report on&nbsp;Form 10-K&nbsp;for the year ended&nbsp;December 31, 2022, and Item 1A of our Quarterly
Report on Form 10-Q for the quarter ended March 31, 2023, are among those that could cause actual results to differ materially from the
forward-looking statements: changes in general economic, market and regulatory conditions; our ability to attract and retain deposits
and access other sources of liquidity; GDP growth; the impact of the interest rate and inflationary environment on the Company&#8217;s
business, financial condition and results of operations; other income or cash flow anticipated from the Company&#8217;s operations, investment
and/or lending activities; changes in laws and regulations affecting banks, bank holding companies and/or financial holding companies,
such as state and local government mandates, the Dodd&#45;Frank Act and Basel III and the Economic Growth, Regulatory Relief, and Consumer
Protection Act; the impact of any change in the FDIC insurance assessment rate of the rules and regulations related to the calculation
of the FDIC insurance assessment amount; technological developments and changes; cyber security incidents and threats; the ability to
continue to introduce competitive new products and services on a timely, cost-effective basis; governmental and public policy changes,
including environmental regulation; reliance on large customers; uncertainties arising from national and global events, including the
war in Ukraine, as well as the potential impact of widespread protests, civil unrest, political uncertainty on the economy and the financial
services industry, and pandemic or other public health crises, including the COVID&#45;19 pandemic; and access to financial resources
in the amounts, at the times and on the terms required to support the Company&#8217;s future businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">You should also consider carefully the statements
under &#8220;Risk Factors&#8221; and other sections of this prospectus, any prospectus supplement, and the documents we incorporate by
reference, which address additional facts that could cause our actual results to differ from those set forth in the forward-looking statements.
We caution investors not to place significant reliance on the forward-looking statements contained in this prospectus, any prospectus
supplement, and the documents we incorporate by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Because of these and other uncertainties, our
actual future results, performance or achievements, or industry results, may be materially different from the results contemplated by
these forward-looking statements. In addition, our past results of operations do not necessarily indicate our future results. You should
not place undue reliance on any forward-looking statements, which speak only as of the date they were made. We do not intend to update
these forward-looking statements, even though our situation may change in the future, unless we are obligated to do so under the federal
securities laws. We qualify all of our forward-looking statements by these cautionary statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_005" TITLE="About Tompkins Financial Corporation"></A>About Tompkins Financial Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Tompkins Financial Corporation is a financial
holding company. Our business is primarily owning, supervising and controlling our banking and insurance agency subsidiaries. We are the
parent company of Tompkins Community Bank and Tompkins Insurance Agencies, Inc., which are
wholly-owned subsidiaries. Tompkins Community Bank provides community-banking services to its local market areas in New York State and
in the State of Pennsylvania. Tompkins Insurance Agencies, Inc. offers property and casualty insurance to individuals and businesses in
New York and Pennsylvania, as well as group insurance for businesses, employee and group benefit plans, and life insurance. The trust
division of Tompkins Community Bank provides services under the Tompkins Financial Advisors name, including investment management, trust
and estate administration, financial and tax planning as well as life, disability and long-term care insurance services.</P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 25%"><FONT STYLE="font-size: 10pt"><B>Corporate Headquarters:</B></FONT></TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 72%"><FONT STYLE="font-size: 10pt">Tompkins Financial Corporation<BR>
118 E. Seneca St.<BR>
Ithaca, New York 14850<BR>
Main telephone number: 607-273-3210</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Web Site:</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><U>www.tompkinsfinancial.com</U> (information on our website does not constitute part of this prospectus)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Stock Listing:</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Our common stock is listed on the NYSE American LLC under the symbol: <B>TMP</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">For additional information regarding our business,
see our filings with the SEC, which are incorporated by reference into this prospectus. Copies of these filings may be obtained as described
above under &#8220;Where You Can Find More Information&#8221;. Among other things, our Annual Report on Form 10-K, as filed with the SEC
on March 1, 2023, contains beginning at page 13 a discussion of business, regulatory and other risks to which we are subject.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_006" TITLE="Prospectus Summary"></A>Prospectus Summary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This summary contains a general description
of the securities we may offer. This summary is not complete and does not contain all of the information that may be important to you.
For a more complete understanding of us and the terms of the securities we will offer, you should read carefully this entire prospectus,
including the &#8220;Risk Factors&#8221; section of any prospectus supplement for the securities and the other documents we refer to and
incorporate by reference in this prospectus. In particular, we incorporate important business and financial information into this prospectus
by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>The Securities We May Offer</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may use this prospectus to offer securities
in an aggregate amount of up to $100,000,000 in one or more offerings. A prospectus supplement, which we will provide each time we offer
securities, will describe the amounts, prices and detailed terms of the securities and may describe risks associated with an investment
in the securities. We will also include in the prospectus supplement, where applicable, information about material United States federal
income tax considerations relating to the securities. Terms used in this prospectus will have the meanings described in this prospectus
unless otherwise specified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may sell the securities to or through underwriters,
dealers or agents or directly to purchasers. We, as well as any agents acting on our behalf, reserve the sole right to accept or to reject
in whole or in part any proposed purchase of our securities. Each prospectus supplement will set forth the names of any underwriters,
dealers or agents involved in the sale of our securities described in that prospectus supplement and any applicable fee, commission or
discount arrangements with them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><I>Common Stock</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may sell our common stock, with a par value
of $0.10 per share. In a prospectus supplement, we will describe the aggregate number of shares offered and the offering price or prices
of the shares.</P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><I>Preferred Stock</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may sell shares of our preferred stock in
one or more series. In a prospectus supplement, we will describe the specific designation, the aggregate number of shares offered, the
dividend rate or manner of calculating the dividend rate, the dividend periods or manner of calculating the dividend periods, the ranking
of the shares of the series with respect to dividends, liquidation and dissolution, the stated value of the shares of the series, the
voting rights of the shares of the series, if any, whether and on what terms the shares of the series will be convertible or exchangeable,
and whether and on what terms we can redeem the shares of the series.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_007" TITLE="Risk Factors"></A>Risk Factors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Before making an investment decision, you should
carefully consider the risks described under &#8220;Risk Factors&#8221; in the applicable prospectus supplement and in our most recent
Annual Report on Form 10-K, and in our updates to those risk factors in our Quarterly Reports on Form 10-Q, together with all of the other
information appearing in this prospectus or incorporated by reference into this prospectus and any applicable prospectus supplement, in
light of your particular investment objectives and financial circumstances. Our business, financial condition or results of operations
could be materially adversely affected by any of these risks. The trading price of our securities could decline due to any of these risks,
and you may lose all or part of your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_008" TITLE="Use of Proceeds"></A>Use of Proceeds</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We expect to use the net proceeds from the sale
of any securities for general corporate purposes, which may include:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">investing in, or extending credit to, our operating subsidiaries;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">investments at the holding company level;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">reducing or refinancing existing debt;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">possible acquisitions;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">stock repurchases; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">other purposes as described in any prospectus supplement.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pending such use, we may temporarily invest
the net proceeds of any offering. The precise amounts and timing of the application of proceeds will depend upon our funding requirements
and the availability of other funds. Except as indicated in a prospectus supplement, allocations of the proceeds to specific purposes
will not have been made at the date of that prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_010" TITLE="Description of Capital Stock"></A>Description of Capital Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The authorized capital stock of Tompkins consists
of 25,000,000 shares of common stock, par value $0.10 per share, and 3,000,000 shares of preferred stock, par value $0.01 per share, which
may be issued in series with such powers, designations and rights as may be established from time to time by our Board of Directors. As
of July 20, 2023, there were 14,363,235 shares of common stock issued and outstanding and no shares of preferred stock issued and outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>Description of Common Stock</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Each share of our common stock has the same
relative rights as, and is identical in all respects to, each other share of our common stock. Our common stock is traded on the NYSE
American under the symbol &#8220;TMP.&#8221; All of the outstanding shares of common stock are, and any common stock issued and sold under
this prospectus will be, fully paid and nonassessable. The description of our common stock included in Exhibit&nbsp;4.2 to our Annual
Report on Form 10-K for the fiscal year ended December&nbsp;31, 2022, as filed with the SEC on March&nbsp;1, 2023, is incorporated herein
by reference.</P>


<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>Description of Preferred Stock</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>General</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">As of the date of this prospectus, 3,000,000
shares of preferred stock, par value $0.01 per share, are authorized, of which none are issued and outstanding. Our Board of Directors
may authorize the issuance of one or more additional series of preferred stock and may establish and designate series and the number of
shares and the relative rights, preferences and limitations of the respective series of the preferred stock offered by this prospectus
and the applicable prospectus supplement. The shares of preferred stock, when issued and sold, will be fully paid and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The number of shares and all of the relative
rights, preferences and limitations of the respective future series of preferred stock authorized by the Board of Directors will be described
in the applicable prospectus supplement. The terms of particular series of preferred stock may differ, among other things, in:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">designation;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">number of shares that constitute the series;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">dividends (which may be cumulative or noncumulative), the dividend rate, or the method of calculating
the dividend rate;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">dividend periods, or the method of calculating the dividend periods;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">redemption provisions, including whether, on what terms and at what prices the shares will be subject
to redemption at our option and whether a sinking fund will be established;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">voting rights;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">preferences and rights upon liquidation or winding up;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">whether and on what terms the shares will be convertible into or exchangeable for shares of any other
class, series or security of ours or any other corporation or any other property (including whether the conversion or exchange is mandatory,
at the option of the holder or at our option, the period during which conversion or exchange may occur, the initial conversion or exchange
price or rate and the circumstances or manner in which the amount of common or preferred stock or other securities issuable upon conversion
or exchange may be adjusted);</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">for preferred stock convertible into our common stock, the number of shares of common stock to be reserved
in connection with, and issued upon conversion of, the preferred stock (including whether the conversion or exchange is mandatory, the
initial conversion or exchange price or rate and the circumstances or manner in which the amount of common stock issuable upon conversion
or exchange may be adjusted) at the option of the holder or our option and the period during which conversion or exchange may occur; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">other rights and privileges and any qualifications, limitations or restrictions of those rights or privileges.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Each series of preferred stock will rank, with
respect to the payment of dividends and the distribution of assets upon liquidation, dissolution or winding up:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">junior to any series of our capital stock expressly stated to be senior to that series of preferred
stock; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">senior to our common stock and any class of our capital stock expressly stated to be junior to that
series of preferred stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Dividends</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Dividends will be payable as they are declared
by our Board of Directors at such time or times as it elects, and no holder of preferred stock will have any right to receive any dividend
unless and until that dividend has been declared by the Board of Directors. The stated annual dividend may be declared and paid in increments
during each calendar year. In connection with each dividend payment, the Board of Directors may set a record date in advance of the payment
date for the purpose of determining the holders of shares preferred stock who are entitled to receive that dividend.</P>


<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">If described in the applicable prospectus supplement,
we may pay cumulative cash dividends to the holders of preferred stock, when and as declared by the Board of Directors or the committee,
out of funds legally available for payment. The prospectus supplement will detail, as applicable, the annual rate of dividends or the
method or formula for determining or calculating them, and the payment dates and payment periods for dividends. In the event that dividends
are declared on the preferred stock, the Board of Directors or the committee will fix a record date for any such payment of dividends,
which will be paid on the preferred stock to the holders of record on that record date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We will not declare, pay or set aside for payment
any dividends on any preferred stock ranking on a parity as to payment of dividends with the preferred stock unless we declare, pay or
set aside for payment dividends on all the outstanding shares of preferred stock for all dividend payment periods ending on or before
the dividend payment date for that parity stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Unless we have paid in full all unpaid cumulative
dividends, if any, on the outstanding shares of preferred stock, we may not take any of the following actions with respect to our common
stock or any other preferred stock ranking junior or on parity with the preferred stock as to dividend payments (unless otherwise described
in the prospectus supplement):</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">declare, pay or set aside for payment any dividends, other than dividends payable in our common stock;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">make other distributions;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">redeem, purchase or otherwise acquire our common stock or junior preferred stock for any consideration;
or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">make any payment to or available for a sinking fund for the redemption of our common stock or junior
preferred stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Conversion and Exchange</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The prospectus supplement will indicate whether
and on what terms the shares of any future series of preferred stock will be convertible into or exchangeable for shares of any other
class, series or security of the Company (including whether the conversion or exchange is mandatory, at the option of the holder or our
option, the period during which conversion or exchange may occur, the initial conversion or exchange price or rate and the circumstances
or manner in which the amount of common or preferred stock or other securities issuable upon conversion or exchange may be adjusted).
It will also indicate for preferred stock convertible into common stock, the number of shares of common stock to be reserved in connection
with, and issued upon conversion of, the preferred stock (including whether the conversion or exchange is mandatory, the initial conversion
or exchange price or rate and the circumstances or manner in which the amount of common stock issuable upon conversion or exchange may
be adjusted) at the option of the holder or at our option and the period during which conversion or exchange may occur.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Redemption</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The prospectus supplement will indicate whether,
and on what terms, shares of any future series of preferred stock will be subject to mandatory redemption or a sinking fund provision.
The prospectus supplement will also indicate whether, and on what terms, including the date on or after which redemption may occur, we
may redeem shares of a series of the preferred stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Liquidation Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In the event of any liquidation, dissolution
or winding up of the Company, the holders of shares of preferred stock will be entitled to receive, out of the Company&#8217;s assets
available for distribution to shareholders, liquidating distributions in an amount equal to the stated value per share of preferred stock,
as described in our Certificate of Incorporation and/or the applicable prospectus supplement,
plus accrued and accumulated but unpaid dividends, if any, to the date of final distribution, before any distribution is made to holders
of:</P>


<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any class or series of capital stock ranking junior to the preferred stock as to rights upon liquidation,
dissolution or winding up; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">our common stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">However, holders of the shares of preferred
stock will not be entitled to receive the liquidation price of their shares until we have paid or set aside an amount sufficient to pay
in full the liquidation preference of any class or series of our capital stock ranking senior as to rights upon liquidation, dissolution
or winding up. Unless otherwise provided in the applicable prospectus supplement, neither a consolidation or merger of Tompkins with or
into another corporation nor a merger of another corporation with or into Tompkins nor a sale or transfer of all or part of the Company&#8217;s
assets for cash or securities will be considered a liquidation, dissolution or winding up of Tompkins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">If, upon any liquidation, dissolution or winding
up of Tompkins, the Company&#8217;s assets then distributable are insufficient to pay in full the amounts payable with respect to the
preferred stock and any other preferred stock ranking on parity with the preferred stock as to rights upon liquidation, dissolution or
winding up, the holders of the preferred stock and of that other preferred stock will share ratably in any distribution in proportion
to the full respective preferential amounts to which they are entitled. After we have paid the full amount of the liquidating distribution
to which they are entitled, the holders of the preferred stock will not be entitled to any further participation in any distribution of
assets by Tompkins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Voting Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Unless otherwise determined by our Board of
Directors and indicated in the prospectus supplement, holders of the preferred stock will not have any voting rights except as from time
to time required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">So long as any shares of the preferred stock
remain outstanding, we will not, without the consent of the holders of at least a majority of the shares of preferred stock outstanding
at the time, voting together as one class with all other series of preferred stock having similar voting rights that have been conferred
and are exercisable:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">issue or increase the authorized amount of any class or series of stock ranking senior to the outstanding
preferred stock as to dividends or upon liquidation or dissolution; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">amend, alter or repeal the provisions of our Articles, whether by merger, consolidation or otherwise,
so as to materially and adversely affect any power, preference or special right of the outstanding preferred stock or its holders.</FONT></TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 11 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_011" TITLE="Plan of Distribution"></A>Plan of Distribution</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>General</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may sell the securities being offered hereby
in one or more of the following ways from time to time:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">through agents to the public or to investors;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">to underwriters for resale to the public or to investors;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">directly to investors; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">through a combination of any of these methods of sale.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We will set forth in a prospectus supplement
the terms of the offering, including:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">the name or names of any agents or underwriters;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">the purchase price of the securities being offered and the proceeds we will receive from the sale;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any over-allotment options under which underwriters may purchase additional securities from us;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any agency fees or underwriting discounts and other items constituting agents&#8217; or underwriters&#8217;
compensation;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any initial public offering price;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any discounts or concessions allowed or re allowed or paid to dealers; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 10pt">any securities exchanges or markets on which such securities may be listed.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Agents</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may designate agents who agree to use their
reasonable efforts to solicit purchases of our securities for a period of their appointment or to sell our securities on a continuing
basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Underwriters</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">If we use underwriters for a sale of securities,
the underwriters will acquire the shares for their own account. The underwriters may resell the securities in one or more transactions,
including negotiated transactions, at a fixed public offering price or at varying prices determined at the time of sale. The underwriters
may sell the securities directly or through underwriting syndicates by managing underwriters. The obligations of the underwriters to purchase
the shares will be subject to the conditions set forth in the applicable underwriting agreement. The underwriters will be obligated to
purchase all the shares if they purchase any of the shares. The underwriters may change from time to time any initial public offering
price and any discounts or concessions the underwriters allow or reallow or pay to dealers. We may use underwriters with whom we have
a material relationship. We will describe the nature of any such relationship in any prospectus supplement naming any such underwriter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Underwriters, dealers and agents that participate
in the distribution of the securities may be underwriters as defined in the Securities Act, and any discounts or commissions they receive
may be treated as underwriting discounts and commissions under the Securities Act. We will identify in the applicable prospectus supplement
any underwriters, dealers or agents and will describe their compensation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may have agreements with the underwriters,
dealers and agents to indemnify them against various civil liabilities, including liabilities under the Securities Act, or to contribute
payments that the agents, underwriters, dealers and remarketing firms may be required to make as a result of those civil liabilities.
Underwriters, dealers and agents and their affiliates may be customers of, engage in transactions with, or perform services for us or
our subsidiary companies in the ordinary course of their businesses. In connection with the distribution of the securities, we may enter
into swap or other hedging transactions with, or arranged by, underwriters or agents or their affiliates. These underwriters or agents
or their affiliates may receive compensation, trading gain or other benefits from these transactions.</P>


<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Direct Sales</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We may also sell shares directly to one or more
purchasers without using underwriters or agents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Stabilization Activities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Any underwriter may engage in overallotment,
stabilizing transactions, short covering transactions and penalty bids in accordance with Regulation M under the Exchange Act. Overallotment
involves sales in excess of the offering size, which create a short position. Stabilizing transactions permit bids to purchase the underlying
security so long as the stabilizing bids do not exceed a specified maximum. Short covering transactions involve purchases of the securities
in the open market after the distribution is completed to cover short positions. Penalty bids permit the underwriters to reclaim a selling
concession from a dealer when the securities originally sold by the dealer are purchased in a covering transaction to cover short positions.
Those activities may cause the price of the securities to be higher than it would otherwise be. If commenced, the underwriters may discontinue
any of these activities at any time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Trading Markets and Listing of Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Unless otherwise specified in the applicable
prospectus supplement, each class or series of securities will be a new issue with no established trading market, other than our common
stock, which is listed on the NYSE American. Any shares of common stock hereunder will be listed in the NYSE American. We may elect to
list any other class or series of securities on any additional exchange or market, but we are not obligated to do so unless stated otherwise
in a prospectus supplement. It is possible that one or more underwriters may make a market in a class or series of securities, but the
underwriters will not be obligated to do so and may discontinue any market making at any time without notice. We cannot give any assurance
as to the liquidity of the trading market for any of the securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_012" TITLE="Legal Matters"></A>Legal Matters</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Unless otherwise indicated in the applicable
prospectus supplement, some legal matters, including the validity of any securities offered pursuant to the applicable prospectus supplement,
will be passed upon for us by Holland &amp; Knight LLP, our counsel, and for any underwriters and agents by counsel selected by such underwriters
or agents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_013" TITLE="Experts"></A>Experts</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The consolidated financial statements of
Tompkins Financial Corporation as of December&nbsp;31, 2022 and 2021, and for each of the years in the three-year period ended
December&nbsp;31, 2022, and management&#8217;s assessment of the effectiveness of internal control over financial reporting as of
December&nbsp;31, 2022, have been incorporated by reference herein and in the registration statement in reliance upon the reports of
KPMG LLP, independent registered public accounting firm, which are incorporated by reference herein, and upon the authority of said firm as
experts in accounting and auditing.</P>


<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Part II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Information Not Required In Prospectus</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 14.&#9;<I>Other Expenses of Issuance and Distribution</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following table sets forth the estimated
fees and expenses (all but the SEC fees are estimates) payable by the registrant in connection with the filing of this Form S-3 Registration
Statement:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 70%"><FONT STYLE="font-size: 10pt"><B>SEC Registration Fee</B></FONT></TD>
    <TD STYLE="width: 30%; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Printing Costs</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Transfer &amp; Disbursing Agent Fees</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Legal Fees and Expenses</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Accounting Fees and Expenses</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Miscellaneous Expenses</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 0.25in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance
with Rule 456(b) and Rule 457(r) under the Securities Act, the registrant is deferring payment of all of the registration fee and will
pay the registration fee subsequently in advance or on a pay-as-you-go basis, except for $12,980 that the registrant is entitled to offset
pursuant to Rule 457(p) for fees paid with respect to unsold securities registered pursuant to the Registration Statement on Form S-3,
File No. 333-240069, filed by the registrant on August 4, 2020 having an aggregate initial offering price of $100,000,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The estimate of
expenses to be incurred in connection with securities to be offered and sold pursuant to this registration statement will be included
in the applicable prospectus supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0in"><B>Item 15.&#9;<I>Indemnification of Directors and Officers</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Section 722 of the New York Business Corporation
Law (the &#8220;BCL&#8221;) empowers a New York corporation to indemnify any person who is, or is threatened to be, made party to any
action or proceeding (other than one by or in the right of the corporation to procure a judgment in its favor), whether civil or criminal,
by reason of the fact that such person (or such person&#8217;s testator or intestate), was an officer or director of such corporation,
or served at the request of such corporation as a director, officer, employee, agent, or in any other capacity, of another corporation
or enterprise. The indemnity may include judgments, fines, amounts paid in settlement and reasonable expenses, including attorneys&#8217;
fees actually and necessarily incurred by such person as a result of such action or proceeding, or any appeal therein, provided that such
officer or director acted, in good faith, for a purpose that they reasonably believed to be in or, in the case of service for another
corporation or enterprise, not opposed to, the best interests of the corporation and, for criminal actions or proceedings, in addition,
had no reasonable cause to believe their conduct was unlawful. Additionally, a New York corporation may indemnify any officer or director
against amounts paid in settlement and reasonable expenses, including attorneys&#8217; fees, under the same conditions in connection with
an action by or in the right of the corporation to procure a judgment in its favor, except that no indemnification in connection with
such action or proceeding is permitted in respect of (1) a threatened action, or a pending action which is settled or otherwise disposed
of, or (2) any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation, unless and only
to the extent such indemnification is judicially approved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In accordance with Section 402(b) of the BCL,
the Certificate of Incorporation of the Company contains a provision to limit the personal liability of directors of the Company to the
fullest extent permitted under the BCL; provided, however, that there shall be no limitation of a director&#8217;s liability for acts
or omissions committed in bad faith or that involved intentional misconduct or a knowing violation of law, from which a director personally
gained a financial profit or other advantage to which they were not legally
entitled, or that violated Section&nbsp;719 of the BCL. The effect of this provision is to eliminate, subject to the above limitations,
the personal liability of directors to the Company and its shareholders for monetary damages for actions involving a breach of their fiduciary
duty of care, including any actions involving gross negligence.</P>


<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Company&#8217;s Bylaws provide, in effect,
that it will indemnify each of its current and former directors, officers, employees, and agents (or such person&#8217;s testator or intestate),
in connection with any threatened, pending or completed action or proceeding and any appeal thereof, whether civil, criminal, governmental,
administrative or investigative, to the fullest extent permitted by the BCL. Indemnification related to actions or proceedings initiated
by an officer or director may only be provided if the action or proceeding was authorized by the Board of Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">As permitted by the BCL, Tompkins has purchased
insurance policies which provide coverage for its directors and officers in certain situations where the Company cannot directly indemnify
such directors or officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 16.&#9;<I>Exhibits</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 11%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit&nbsp;No.</B></FONT></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 87%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Form of Underwriting Agreement*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1005817/000101905608001017/ex31_1.htm"><FONT STYLE="font-size: 10pt">Amended and Restated Certificate of Incorporation of the Company, incorporated herein by reference to Exhibit 3(i) to the Company&#8217;s Form 10-Q, filed with the Commission on August 11, 2008.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1005817/000101905611000117/ex3_1.htm"><FONT STYLE="font-size: 10pt">Second Amended and Restated Bylaws of the Company, incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K, filed with the Commission on January 31, 2011.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 5pt">Form of Specimen Common Stock Certificate of the Company, incorporated
herein by reference to Exhibit 4 to the Company&#8217;s Registration Statement on Form 8-A (No. 0-27514), filed with the Commission on
December 29, 1995.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="ex5-1.htm">Opinion of Holland &amp; Knight LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="ex23-1.htm">Consent of KPMG LLP</A> </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="ex5-1.htm">Consent of Holland &amp; Knight LLP</A> (included in Exhibit 5.1 hereto)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_1001">Power of Attorney</A> (included on the signature page)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">107</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="ex107.htm">Filing Fee Table</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To be filed by amendment
or under a Current Report on Form 8-K and incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 17.&#9;<I>Undertakings</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.25in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the
&ldquo;Calculation of Filing Fee Tables&rdquo; in the effective registration statement;</P>


<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Provided, however, that paragraphs (a)(1)(i), (a)(1)(ii) and (a)(1)(iii)
above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Commission by the registrant pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed pursuant to Rule 424(b)
that is part of the registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act of 1933, each such post&#45;effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining liability under the Securities Act of 1933 to any purchaser:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date
the filed prospectus was deemed part of and included in the registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule
430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii)&nbsp;or (x)&nbsp;for the purpose of providing the information required
by Section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier
of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering
described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter,
such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Provided, however, that no statement made in a registration statement
or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the
registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale
prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part
of the registration statement or made in any such document immediately prior to such effective date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution
of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant
to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;</P>


<!-- Field: Page; Sequence: 16 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the
undersigned registrant;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.25in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant&#8217;s annual report
pursuant to Section&nbsp;13(a) or 15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.25in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the
event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid
by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of
such issue.</P>


<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_1001" TITLE="Power of Attorney"></A>Signatures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the city of Ithaca, state of New York, on this 7<SUP>th</SUP> day of August, 2023.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD><B>&nbsp;</B></TD><TD COLSPAN="2"><B>Tompkins Financial Corporation</B></TD></TR>
                                                                                                                                         <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 5%">By:</TD><TD STYLE="width: 45%">/s/ Francis M. Fetsko</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="border-top: Black 1pt solid">Francis M. Fetsko</TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Executive Vice President, Chief Financial Officer and Chief Operating Officer</TD></TR>
                                                                                       </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Each individual whose signature appears below
hereby designates and appoints Stephen S. Romaine and Francis M. Fetsko, and each of them, either of whom may act without joinder of the
other, as their true and lawful attorney-in-fact and agent (the &#8220;Attorneys-in-Fact&#8221;) with full power of substitution and resubstitution,
for such person and in such person&#8217;s name, place and stead, in any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement and to sign any and all additional registration statements relating to the same
offering of securities as this registration statement that are filed pursuant to Rule 462(b) of the Securities Act of 1933, which amendments
may make such changes in this registration statement as any Attorney-in-Fact deems appropriate, and requests to accelerate the effectiveness
of this registration statement, and to file the same with all exhibits thereto, and all documents in connection therewith, with the Securities
and Exchange Commission, granting unto such Attorneys-in-Fact 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 such person might
or could do in person, hereby ratifying and confirming all that such Attorneys-in-Fact or either of them, or their substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; 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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Thomas R. Rochon</FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 25%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Thomas R. Rochon</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chair, Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Stephen S. Romaine</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Stephen S. Romaine</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">President &amp; Chief Executive Officer, Director <BR>
(Principal Executive Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ James W. Fulmer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">James W. Fulmer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Vice Chair, Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 18 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 25%; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Francis M. Fetsko</FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 40%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 25%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Francis M. Fetsko</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Executive Vice President, Chief Financial Officer &amp; <BR>
Chief Operating Officer<BR>
(Principal Financial &amp; Principal Accounting Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ John E. Alexander</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">John E. Alexander</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Paul J. Battaglia</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Paul J. Battaglia</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Nancy E. Catarisano</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Nancy E. Catarisano</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Daniel J. Fessenden</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Daniel J. Fessenden</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Patricia A. Johnson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Patricia A. Johnson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Angela B. Lee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Angela B. Lee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ John D. McClurg</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">John D. McClurg</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 25%; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Ita M. Rahilly</FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 40%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 25%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Ita M. Rahilly</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Michael H. Spain</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Michael H. Spain</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Jennifer R. Tegan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Jennifer R. Tegan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">/s/ Alfred J. Weber</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">Alfred J. Weber</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">August 7, 2023</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>


<!-- Field: Page; Sequence: 19; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<DESCRIPTION>OPINION OF HOLLAND & KNIGHT LLP
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="tmp-s3asr_080723.htm">Tompkins Financial Corporation S-3ASR</A></FONT></P>

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

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



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

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

<P STYLE="margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><IMG SRC="ex51001.jpg" ALT="">&nbsp;</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August
4, 2023</FONT></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">P.O.
Box 460 &nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Ithaca,
New York 14851 &nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></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: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Re:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Registration
                                         Statement on Form S-3 of Tompkins Financial Corporation</FONT></TD></TR></TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">At
your request, we have examined the Registration Statement on Form S-3 (the &ldquo;<U>Registration Statement</U>&rdquo;) to be filed
on the date hereof by Tompkins Financial Corporation, a New York corporation (the &ldquo;<U>Company</U>&rdquo;), with the Securities
and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities
Act</U>&rdquo;). The Registration Statement relates to the issuance and sale by the Company, from time to time, pursuant to Rule 415
of the General Rules and Regulations of the Commission promulgated under the Securities Act, of an unspecified amount of securities
of the Company up to an aggregate offering price of $100,000,000, consisting of: (i) shares of common stock, $0.10 par value per
share (&ldquo;<U>Common Shares</U>&rdquo;) and (ii) shares of preferred stock, $0.01 par value per share (&ldquo;<U>Preferred
Shares</U>&rdquo;), and such indeterminate number of Common Shares or Preferred Shares as may be issued upon conversion, exchange or
exercise of any Preferred Shares, including such shares of Common Shares or Preferred Shares as may be issued pursuant to
anti-dilution adjustments, in amounts, at prices and on terms to be determined at the time of offering. Common Shares and Preferred
Shares are collectively referred to herein as the &ldquo;<U>Securities</U>.&rdquo;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">This
opinion letter is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities
Act.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Securities may be offered and sold by the Company from time to time on a delayed or continuous basis, all as set forth in the
prospectus which forms a part of the Registration Statement (the &ldquo;<U>Prospectus</U>&rdquo;), and as to be set forth in one
or more supplements to the Prospectus (each, a &ldquo;<U>Prospectus Supplement</U>&rdquo;).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
connection with the issuance of this opinion letter, we have examined and relied on originals or copies certified or otherwise
identified to our satisfaction of such corporate records, certificates of public officials, instruments and other documents as
we have deemed necessary or appropriate for the purposes of this opinion. In such examination and in rendering this opinion, we
have assumed, without inquiry or other investigation: (a) the legal capacity of each natural person executing the agreements described
in this opinion letter; (b) the authenticity of original documents and the genuineness of all signatures; (c) the conformity to
the originals of all documents submitted to us as copies; (d) the truth, accuracy and completeness of the information, representations
and warranties contained in the records, agreements, instruments, certificates and other documents we have reviewed; (e) that
there has been no undisclosed waiver of any right, remedy or provision contained in such documents; (f) the Registration Statement,
and any amendments thereto (including post-effective amendments), will have become effective under the Securities Act (and will
remain effective at the time of issuance, sale or resale, as applicable, of any Securities thereunder); (g) a Prospectus Supplement
will have been timely filed with the Commission describing the Securities offered thereby; (h) all Securities will be issued and
sold in compliance with applicable federal and state securities laws and in the manner stated in the Registration Statement and
the applicable Prospectus Supplement; (i) a definitive purchase, underwriting or similar agreement with respect to any Securities
offered will have been duly authorized and validly executed and delivered by the Company and the other parties thereto; (j) any
Securities issuable upon conversion, exchange, redemption or exercise of any Securities being offered will be duly authorized,
created and, if appropriate, reserved for issuance upon such conversion, exchange, redemption or exercise; and (k) with respect
to Common Shares or Preferred Shares offered, there will be sufficient Common Shares or Preferred Shares authorized under the
Company&rsquo;s organizational documents and not otherwise reserved for issuance. We also have assumed that the execution and
delivery by the Company of, and the performance of its obligations pursuant to, the Securities will not violate, conflict with
or constitute a default under (i) any agreement or instrument to which the Company or any of its subsidiaries is subject; (ii)
any law, rule or regulation to which the Company or any of its subsidiaries is subject; (iii) any judicial or regulatory order
or decree of any governmental authority; or (iv) any consent, approval, license, authorization or validation of, or filing, recording
or registration with any governmental authority. As to any facts material to the opinions expressed herein that we did not independently
establish or verify, we have relied upon statements and representations of officers and other representatives of the Company and
others.</FONT></P>

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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; 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: 6pt"><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"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August 4, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Page 2&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
upon and subject to the foregoing, we are of the opinion that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></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: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">With
                                         respect to any Common Shares to be offered by the Company pursuant to the Registration
                                         Statement (including any Common Shares that may be issued pursuant to the terms of any
                                         Preferred Shares) (the &ldquo;<U>Offered Common Shares</U>&rdquo;), when (i) the Registration
                                         Statement has become effective under the Securities Act, (ii) an appropriate Prospectus
                                         Supplement or term sheet with respect to the Offered Common Shares has been prepared,
                                         delivered and filed in compliance with the Securities Act and the applicable rules and
                                         regulations thereunder, (iii) the Company&rsquo;s board of directors (the &ldquo;<U>Board</U>&rdquo;),
                                         including any appropriate committee appointed thereby, and appropriate officers of the
                                         Company have taken all necessary corporate action to approve the issuance of the Offered
                                         Common Shares, the consideration to be received therefor and related matters (and such
                                         action is in full force and effect at all times at which the Offered Common Shares are
                                         offered or sold by the Company), (iv) the terms of the issuance and sale of the Offered
                                         Common Shares have been duly established in conformity with the organizational documents
                                         of the Company, so as to not violate any applicable law or result in a default under
                                         or breach of any agreement or instrument binding upon the Company and so as to comply
                                         with any requirement or restriction imposed by any court or governmental body having
                                         jurisdiction over the Company and (v) certificates in the form required under the laws
                                         of the State of New York representing the Offered Common Shares are duly executed, countersigned,
                                         registered and delivered, or such Offered Common Shares are credited in the Direct Registration
                                         System of the Depository Trust Company (&ldquo;<U>DTC</U>&rdquo;), upon payment of the
                                         agreed upon consideration therefor, the Offered Common Shares, when issued and sold in
                                         accordance with the applicable underwriting agreement with respect to the Offered Common
                                         Shares or any other duly authorized, executed and delivered valid and binding purchase
                                         or agency agreement, will have been duly authorized, and such shares will be validly
                                         issued, fully paid and non-assessable.</FONT></TD></TR></TABLE>

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

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

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; 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: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August 4, 2023</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Page 3&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></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: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">With
                                         respect to any Preferred Shares to be offered by the Company pursuant to the Registration
                                         Statement (including any Preferred Shares that may be issued pursuant to the terms of
                                         any other Preferred Shares) (the &ldquo;<U>Offered Preferred Shares</U>&rdquo;), when
                                         (i) the Registration Statement has become effective under the Securities Act, (ii) an
                                         appropriate Prospectus Supplement or term sheet with respect to the Offered Preferred
                                         Shares has been prepared, delivered and filed in compliance with the Securities Act and
                                         the applicable rules and regulations thereunder, (iii) the Board, including any appropriate
                                         committee appointed thereby, and appropriate officers of the Company have taken all necessary
                                         corporate action to approve the issuance, terms and sale of the Offered Preferred Shares,
                                         the consideration to be received therefor and related matters (and such action is in
                                         full force and effect at all times at which the Offered Preferred Shares are offered
                                         or sold by the Company), (iv) the terms of the Offered Preferred Shares and of their
                                         issuance and sale have been duly established in conformity with the terms of the particular
                                         series as established by the Board, so as not to violate any applicable law, the organizational
                                         documents of the Company or result in a default under or breach of any agreement or instrument
                                         binding upon the Company and so as to comply with any requirement or restriction imposed
                                         by any court or governmental body having jurisdiction over the Company, and (v) certificates
                                         in the form required under the laws of the State of New York representing the Offered
                                         Preferred Shares are duly executed, countersigned, registered and delivered, or such
                                         Offered Preferred Shares are credited in the Direct Registration System of DTC, upon
                                         payment of the agreed-upon consideration therefor, the Offered Preferred Shares, when
                                         issued or sold in accordance with the applicable underwriting agreement or any other
                                         duly authorized, executed and delivered valid and binding purchase or agency agreement,
                                         will have been duly authorized, and such shares will be validly issued, fully paid and
                                         nonassessable.</FONT></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To
the extent that the obligations of the Company with respect to the Securities may be dependent upon such matters, we assume for
purposes of this opinion that (a) the other party or parties under any underwriting, purchase or agency agreement referenced herein,
in the case of an entity, is duly organized, validly existing and in good standing under the laws of its jurisdiction of organization;
(b) such other party is duly qualified to engage in the activities contemplated by such agreement; (c) such agreement has been
duly authorized, executed and delivered by such other party or parties and constitutes the legal, valid and binding obligation
of the other party or parties, enforceable against the other party or parties in accordance with its terms; (d) such other party
or parties are in compliance with respect to performance of its or their obligations under such agreement with all applicable
laws and regulations; and (e) such other party or parties have the requisite organizational and legal power and authority to perform
its or their obligations under such Indenture or agreement, as applicable.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
opinions rendered herein are limited to the New York Business Corporation Law, including all New York statutes and all New York
court decisions that affect the interpretation of the New York Business Corporation Law as of the date hereof. Our opinions expressed
herein are as of the date hereof, and we assume no obligation to revise or supplement the opinions rendered herein should the
above-referenced laws be changed by legislative or regulatory action, judicial decision or otherwise. We express no opinion as
to federal law, including the federal securities laws, state securities (or &ldquo;blue sky&rdquo;) laws of the laws of any other
jurisdiction, and the opinions set forth herein are qualified in that respect. We express no opinion as to whether, or the extent
to which, the laws of any particular jurisdiction apply to the subject matter hereof, including, without limitation, the enforceability
of the governing law provision contained in any Securities and their governing documents.</FONT></P>

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

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

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; 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: 6pt"><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"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August 4, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Page 4&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">This
opinion letter is provided for use solely in connection with the transactions contemplated by the Registration Statement and may
not be used, circulated, quoted or otherwise relied upon for any other purpose without our express written consent. No opinion
may be implied or inferred beyond the opinion expressly stated in the numbered paragraphs above.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the references to us under
the heading &ldquo;Legal Matters&rdquo; in the prospectus forming part of the Registration Statement and any supplement thereto.
In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section
7 of the Securities Act or the rules and regulations promulgated thereunder.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Sincerely
yours,</FONT></TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">HOLLAND
&amp; KNIGHT LLP</FONT></TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Holland &amp; Knight LLP</FONT></TD>
</TR></TABLE>

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

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

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; text-align: right"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="tmp-s3asr_080723.htm">Tompkins Financial Corporation S-3ASR</A></FONT></P>

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

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

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

<P STYLE="margin: 0"><IMG SRC="kpmglogo1.jpg" ALT=""></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: -15.7pt 0px 0px 144.8pt; color: #231F20">KPMG LLP</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0px 144.8pt; color: #231F20">265 Clinton Square</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 144.8pt; color: #231F20">Rochester, NY 14604-1701</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 144.8pt; color: #231F20">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 144.8pt; color: #231F20">&nbsp;</P>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Independent Registered Public Accounting Firm</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our reports dated March 1, 2023, with respect to
the consolidated financial statements of Tompkins Financial Corporation, and the effectiveness of internal control over financial reporting,
included herein incorporated herein by reference and to the reference to our firm under the heading &ldquo;Experts&rdquo; in the prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 132px; text-align: center; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 132px; text-align: center; color: Red"><IMG SRC="kpmglogo2.jpg" ALT="" STYLE="height: 31px; width: 150px"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rochester,
New York</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
7, 2023</FONT></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: 6pt Tahoma, Helvetica, Sans-Serif; margin: 4.85pt 0px 0px 264px; color: rgb(147,149,152)">KPMG LLP, a Delaware limited liability
partnership and a member firm of</P>

<P STYLE="font: 6pt Tahoma, Helvetica, Sans-Serif; margin: 0px 0px 0px 264px; color: rgb(147,149,152)">the KPMG global organization of independent member firms affiliated with</P>

<P STYLE="font: 6pt Tahoma, Helvetica, Sans-Serif; margin: 0px 0px 0px 264px; color: rgb(147,149,152)">KPMG International Limited, a private English
company limited by guarantee.</P>

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>



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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-left: 0"><A HREF="tmp-s3asr_080723.htm">Tompkins Financial Corporation S-3ASR</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>Exhibit 107</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>Calculation
of Filing Fee Tables</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>Form S-3</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>(Form Type)</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>Tompkins
Financial Corporation</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-right: 0; margin-left: 0"><B><U>(Exact Name
of Registrant as Specified in its Charter)</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><U>Table 1: Newly Registered and Carry Forward
Securities</U></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="border: Black 1pt solid; vertical-align: bottom; width: 8%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 6%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Security Type</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Security Class Title</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Fee Calculation or Carry Forward Rule</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Amount Registered<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Proposed Maximum Offering Price Per Unit<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 15%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Maximum Aggregate Offering Price<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 6%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Fee Rate<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Amount of <BR>
Registration Fee<SUP>(1) (2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Carry Forward Form Type</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 6%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Carry Forward File Number</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Carry Forward Initial Effective Date</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward</FONT></TD></TR>
  <TR>
    <TD COLSPAN="13" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Newly Registered Securities</FONT></TD></TR>
  <TR>
    <TD ROWSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Fees to be Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Equity</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Common Stock, par value $0.10 per share</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">456(b) and 457(r)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(2)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(2)</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Equity</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Preferred Stock, par value $0.01 per share</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">456(b) and 457(r)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(2)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(2)</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Fees Previously Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="13" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Carry Forward Securities</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Carry Forward Securities</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">N/A</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Total Offering Amounts</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(1)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">$100,000,000<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">(2)</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Total Fees Previously Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Total Fee Offsets</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">$12,980<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">Net Fee Due</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 7pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><U>Table 2: Fee Offset Claims and Sources</U></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 17%; border: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Registrant or File Name</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Form or Filing Type</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 6%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">File Number</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Initial Filing Date</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Filing Date</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Fee Offset Claimed</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Security Type Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Security Title Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Unsold Securities Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Unsold Aggregate Offering Amount Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Fee Paid with Fee Offset Source</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="12" STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Rules 457(b) and 0-11(a)(2)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Fee Offset Claims</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Fee Offset Sources</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="12" STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">Rule 457(p)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee
    Offset Claims</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Tompkins
    Financial Corporation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Form
    S-3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-240069</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">July
    24, 2020</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$12.980<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Unallocated</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$100,000,000</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(2)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee
    Offset Sources</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Tompkins
    Financial Corporation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Form
    S-3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-240069</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">July
    24, 2020</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$3,128.50</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee
    Offset Sources</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Tompkins
    Financial Corporation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Form
    S-3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-219427</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">July
    24, 2017</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$835.50</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee
    Offset Sources</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Tompkins
    Financial Corporation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Form
    S-3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-194630</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">March
    17, 2014</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$9,016</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-left: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">An unspecified aggregate number or amount of securities of each identified class are being registered as may from time to time be
offered at indeterminate prices, including an unspecified number or amount of securities that may be issued upon the exercise, settlement,
exchange or conversion of securities offered hereunder. The aggregate maximum offering price of all securities issued by Tompkins Financial
pursuant to this Registration Statement shall not have a maximum aggregate offering price that exceeds $100,000,000. Separate consideration
may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(2)</TD><TD><P STYLE="text-align: justify">In accordance with Rules 456(b) and 457(r), the registrant is deferring payment of all of the
                                                               registration fee, except for $12,980 that the registrant is entitled to offset pursuant to Rule 457(p) for fees paid with respect to
                                                               unsold securities registered pursuant to the Registration Statement on Form S-3, File No. 333-240069, filed by the registrant on
                                                               August 4, 2020 (the &ldquo;Prior Registration Statement&rdquo;) having an aggregate initial offering price of $100,000,000 and the
                                                               offering of securities under the Prior Registration Statement terminated upon the date that was three years after the initial
                                                               effective date of the registration statement, or August 6, 2023. In connection with the filing of the Prior Registration Statement,
                                                               a filing fee of $12,980 was due which the registrant paid with a contemporaneous fee payment of $3,128.50 and a fee offset of
                                                               $9,851.50. On July 24, 2017, the registrant filed a Registration Statement on Form S-3, File No. 333-219427, for which a filing fee
                                                               of $9,851.50 was due and the registrant paid with a contemporaneous fee payment of $835.50 and a fee offset of $9,016. On July 19,
                                                               2014, the registrant filed a Registration Statement on Form S-3/A, File No. 333-194630, for which a filing fee of $9,016 was due
                                                               which the registrant paid with a contemporaneous fee payment of $9,016, In connection with the securities offered hereby, except for
                                                               the application of these previously-paid fees, the registrant will pay the registration fee on a pay-as-you-go basis pursuant to
                                                               Rule 456(b).</P>

</TD></TR></TABLE>

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

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>kpmglogo1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 kpmglogo1.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1"  P '8# 2(  A$! Q$!_\0
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M_7B]=Q78JDZ=&/))K5[>B.5TX5*KYXIZ+\V>?_\ #/7PK_Z)IX/_ /!#:_\
MQNC_ (9Z^%?_ $33P?\ ^"&U_P#C=>@45G]9K_SO[V7]7H_R+[D?-_P?^'OA
M7QY_PC__  DWAG1_$7V7X>>&/L_]K6$5UY.[[=NV>8IVYVKG'7:/2O4/^&>O
MA7_T33P?_P""&U_^-UQ_[.?_ #"?^R>>%O\ W(5[A7;C*U6%>48R:6G7R./"
M4:<J,7**;]/,\_\ ^&>OA7_T33P?_P""&U_^-UPGCSX;>$? OB*WF\->%M%\
M/2W'AS6TFDTK3H;9I%$4) 8QJ,@9/6O>Z\G^,W_(<T__ +%[7?\ T5!48:O5
ME5493;6O5]F7B*-*--N,4GIT\T/\)_ #X7W'A;1I9?AOX1EEDLH6>1]"M2S,
M4!)),?)K5_X9Z^%?_1-/!_\ X(;7_P"-UU'@W_D4-#_Z\8/_ $6M;%83Q%;F
M?OO[V;0P]'E7N+[D>?\ _#/7PK_Z)IX/_P#!#:__ !NO+_ OP]\*^*-6\%Z3
MK/AG1]6TNRTSQ!]EL;ZPBF@@VZI J[$92JX7@8' XKZ0KP_X4?\ (W>&/^P9
MXA_].T%=-&M5E"3<GIY_W9'-6HTXSBE%:^7G$[#_ (9Z^%?_ $33P?\ ^"&U
M_P#C='_#/7PK_P"B:>#_ /P0VO\ \;KT"BN/ZS7_ )W][.SZO1_D7W(^+/V]
MOA+X'\'?!_1[W0/!GA_0[R37887N--TN"WD9#;W!*%D0$KE5..F0/2BNK_X*
M-?\ )$=$_P"QB@_])KFBOTS(:DYX).3N[L_.\[A&.,:BK:(]J^/EY#I_P9\8
MW5P_EP0:;++(^"=JJ,DX'/05D?#/]J+X9?&'Q&V@^$/$C:QJJP-<M -.NH0(
MU(#,6DB50,LHZ]Q7%?M\>/QX%_9NUV!'"WFNR1Z1"#Z.2TO'_7))!]2*^)OV
M7OB]I/[-GPU\8^.9(HK_ ,7:PZZ1H6GO_=0>9--)@Y$09XO3<R;1W*_*X+*U
MB\!*KKS<UHI=6[;Z;+Y;,^FQF9/"XZ-+3EY;R;Z6OMKN_P!4?HK\4/VEOAK\
M&=8M]*\8>*(=*U*>+STM5MI[APF<!F$2/M!.<;L9P<=*W?AG\7/"OQAT.;6?
M"6H3:GI<4IA-U)8W%LC,!R%,T:;L=]N<=Z_,S]G/]G?Q3^UY\1K[Q;XNN[L^
M'?M1EU76).)+N3KY$/&,XP#@81<?[(/WS^T3KFF? 7]F#Q,-!M8=(M;/3?[,
MTVVMAM$;S$1(5]2"Y<D\G:2<\UGC<MPV&G3PE*;E6;2>W*K_ "O^)>#S#$8B
M$\54BHTE=K>[M\[?@>+?!;]L#X1^$O[/_M;Q;]E\KP;H&DO_ ,2V\?%U;?;/
M/C^6$_=\V/YONG=P3@X]N\&_MB?![Q_XDL]!T3QI!<:K>-Y=O#<6=S;"1NRA
MY8E7<>@&<D\#)KX$_8*^ /A[XY>//$)\7:8VJ^']*T]28!/+"/M$D@$9+1LK
M?=27C/I69^VYX(^&7PR^)UEX=^'%I-87-C;YU:);N2>*.9B#&JM(S,'"Y+<X
M&Y1P0:]ZME. Q&.EA5*?M+7OIRK3KI?L>)1S/'4,''$M0Y+VMKS/7IT/U4\>
M>/M!^&/A6]\2>)M072]%LMGGW31O)MWNJ*-J*6)+,!P#UKY=^)G[9GP=\0:K
M9S:?XP^T1QZ-JMHS?V9>+B6:.(1+S"/O%6YZ#'.*\4_:@^)VN']CKX.>'==O
MI[S7-?C_ +3NY[AMTLEM$#Y.\]3N$L1R>28\DGFOD_4/#:>']#T#4-0M[B0:
MU;27EOY<RQCREGD@Z%&S\\+\U&5Y#1E#VM>3YN:25K6=KKJO)E9EG56,_9T8
MJUHMWO=7L^C\T?N+X-_Y%#0_^O&#_P!%K7F'C+]L;X/> /$VH>'M=\91VFKZ
M?)Y5S!'874XC? )7?'$RDC." >#D'!!%8W[0'Q\M_@!^SWI^J0.A\1:A8Q6>
MD6[8.9C$,RD=UC'S'L3M'\5?E/<>'+^X\+/XSUCSYK:_U)[2*623$EW,%,D[
M[B#G;NCR<<F4<\&O-RK)H8Y2K8AM1O96M=OYI_UZ'H9GF\\%RTJ"3E:[OLE\
MK?UZG[)?"O\ :&^'_P ;+O4+;P7KQUJ;3T22Y'V&X@$:L2%YEC4')!X'I7FF
M@_$'P]\-=2\-ZOXEU2'2K%=-\1*'DRSR-_:L!VHB@L[8!X4$\5Y3_P $[X]*
M^'/P)^(7Q$U!)+2P^TL9FD8.S0VL)?*\#.3,X ]17QCJWBC7_C_\3+*Q6T%[
M=ZG?M;:99RRR,MLLT[.$&& "@R$EL#/)-=6'R>G/$UZ4)-4X6NW:_P +OV6E
MSFKYK4AAZ-644ZD[V2O;=6\^A]]^)/\ @I)X*TVZ:'1_"7BC6E5L>>UJEO&P
M]5W,6_-16Q\/O^"A'@#QAJD&GZMI.O>$Y9F"+=:A:A[4$G #2(25Y[LH4=21
M6A\/?V OA+X0T6&'5]"7Q1JVS$]]>32JC,1SLB#[4'IU;_:-?/WCS_@G!XZN
MO&6L3>$=3\(VGAJ2X9["WU'?Y\41Y"/BU8$CIG<> ,G-84Z>1UW*DFXV^TWO
M^?Y(WJ3SFBHU&E*_V4MOR_,]I_X**R)-\#=!DC971O$$#*RG((-M<X(-%<Q^
MV-X9U#P7^R-\.M U:YAO-3TR^L+.YFM\^6TD=E<*VS*J=N1QD#C' HKZ'(4H
MX.R=U=GA9TW+%7:L[(\O_P""HGQ!.I>./"O@V"3,.EV;ZA<*IX\V9MJ ^ZI'
MGZ25\M^*O!/B3X7:E:Z3KM^='N9+6&^2T:6?!BE0.IRBX[D'!X(8=0:]DU_P
M?X@_:,_;,EFO=$U)=$U3Q L33SVDB1_8("%SDC S#%^9KZ>_X*-? N7QY\/]
M.\9:+8276N: X@GBMHR\DUG(V,8')V.00!T#N:>'Q5++EA<!*WO+7R;V_&Z%
MB,+4S!XG&Q^R]/-+?\+,]0^#?Q&U/6/AAX=N_!?PZA_X1F2U'V/R-;B  !(8
M'<N[<&#;BWS$YSSFOG'_ (*$_$Z^UK0_#O@GQ#9CP@\DW]K-&+A;TSHH>-,^
M6!M&6DZ]2/:M3_@FOXWU_18=<^'FOZ3J-E:<ZIID]U:R1HK?*LT6YAW^5P/:
M0UX-^V#:^*_C#^TUKO\ 9^A:I<VEO<1:)82?9)/+VQG82&VXVF4R-GIALUY6
M"P<*6;3C))*%Y*5WUVW;5]?P/2QF+E4RN,HMMRM%JRZ;[).W^9T'P-_9K^-<
MG@N'Q!\.?%-YHVB:V/.#6MU]D:<(S(&93(#_ 'L9['(ZUU?@_P#80\=KXR36
M/&^GQ^)K,S&XNK6&XM8I;QR=Q\R9BS8)^\0-QR>0>:^__ _A6V\"^#="\.V7
M_'KI-C#91G'58T"Y/N<9_&KVN:M%H.B:AJ<R/)#96\ERZ1KEF5%+$ =S@5Y5
M7/\ $SJ3]FE[W6VMNFO<].GD>&C"/M&]//2_70_*7]LCQ7;?$GXU/97<J^'Y
M-!MHM$BT>WC-RL#(22JLF%)W/C '&T#M2_M;>"E\):E\/?#FN)_PC-QHWA6W
MLDAXNOM(6:8M/F/A=SESM[?C6?\ L]_#7Q/\5OVI- U#Q#H>H00W6L2:UJ$]
MU:2)'E&:X8,S#HS*%_X%7J7_  4P\+ZUKGQG\.3:;I%_J$*Z!&C26ML\JAOM
M,YP2H/."/SK["%2%#%8?!1EI&+;_ "_SWN?*2A*MAJ^+DM7)+]?\MK'FGCC6
M-5_;(^*VAZ5HU_(\D-G'8:9I2V[%8(HXP9)&<E5!8JS%CC^%><"MC]L&QT[P
M_/X$^'DUO_PB%KX5TDB*RWB\:5IWR\SO&  [F,,1ZG/>OJ3_ ()^_LY/\+?
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EZYSGM17TU17Q>&SG$82G[*BDE\_\SZ_$930Q4_:56V_E_D?_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>kpmglogo2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 kpmglogo2.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1"  D + # 2(  A$! Q$!_\0
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M3?VE]-\ >+?$?P?T+POJ%AX@U,0WNJ>(KD"43PJ3D+N!*CSB2<'))]*^C?\
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M&1110!1A\-Z3;7C74.EV45TRA#.EN@<J.@+ 9Q6C110 4444 %%%% !1110
&4444 ?_9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>ex51001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex51001.jpg
M_]C_X  02D9)1@ ! @  9 !D  #_[  11'5C:WD  0 $    /   _^X #D%D
M;V)E &3      ?_; (0 !@0$! 4$!@4%!@D&!08)"P@&!@@+# H*"PH*#! ,
M# P,# P0# X/$ \.#!,3%!03$QP;&QL<'Q\?'Q\?'Q\?'P$'!P<-# T8$! 8
M&A41%1H?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?'Q\?
M'Q\?'Q\?'Q\?_\  $0@ (0#U P$1  (1 0,1 ?_$ *,   $%  ,
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M-$(:(0T0F"_4_8+88VSS%J[I=WDQ@N/A*%%C]WH0:>GVZV/BFJ2IR$S/D%H
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MTVXEQV#-;Q'C%(Z**!\#X34/$>2\88[C#8OB^6BGM["LM_/.W:E+/ZRR;PE
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IUOV#RGFW]QGMCB'^6,7_ (:/^+7E+WO,]#:]HDOI<9#1"&B$-$)__]D!

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