<SEC-DOCUMENT>0001999371-24-009079.txt : 20240726
<SEC-HEADER>0001999371-24-009079.hdr.sgml : 20240726
<ACCEPTANCE-DATETIME>20240726094227
ACCESSION NUMBER:		0001999371-24-009079
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20240726
DATE AS OF CHANGE:		20240726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOMPKINS FINANCIAL CORP
		CENTRAL INDEX KEY:			0001005817
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				161482357
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-281027
		FILM NUMBER:		241143803

	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-3
<SEQUENCE>1
<FILENAME>tmp-s3_072624.htm
<DESCRIPTION>FORM S-3
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange Commission
on July 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registration Statement No. 333-</P>

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



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

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font-size: 1pt; vertical-align: top; text-align: left">
  <td style="font-size: 1pt; border-top: Black 1pt solid; width: 100%"><font style="font-size: 1pt">&nbsp;</font></td></tr>
</table>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: bold; font-size: 12pt">UNITED STATES</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: bold; font-size: 12pt">SECURITIES AND EXCHANGE
COMMISSION</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: bold; font-size: 12pt">Washington, D.C.
20549</FONT></P>

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



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

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

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font-size: 1pt; vertical-align: top; text-align: left">
  <td style="font-size: 1pt; width: 40%"><font style="font-size: 1pt">&nbsp;</font></td>
  <td style="font-size: 1pt; border-top: Black 1pt solid; width: 20%"><font style="font-size: 1pt">&nbsp;</font></td>
  <td style="font-size: 1pt; width: 40%"><font style="font-size: 1pt">&nbsp;</font></td></tr>
</table>

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

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Form S-3</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registration Statement Under the Securities Act
of 1933</P>

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TOMPKINS FINANCIAL CORPORATION</B></P>

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

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

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

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

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

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

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

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

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Matthew D. Tomazin</B></FONT></TD>
    <TD STYLE="text-align: center"><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<br>and Treasurer</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Alyssa Hochberg Fontaine, </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Executive Vice President, General Counsel,<br>Chief
    Risk Officer and Secretary</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>P.O. Box 460</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>Ithaca, New York 14851</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>(607) 273-3210</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">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and telephone
    number, including area code, of agent for service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  </TABLE>
<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">Approximate date of commencement of proposed sale to the public: From
time to time after this Registration Statement becomes effective.</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">If the only securities being registered on this Form are being offered
pursuant to dividend or interest reinvestment plans, please check the following box. &#9744;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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. &#9746;</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">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. &#9744;</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">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. &#9744;</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">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. &#9744;</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">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. &#9744;</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">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47%">&nbsp;</TD>
    <TD STYLE="width: 33%">&nbsp;</TD>
    <TD STYLE="width: 20%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Large accelerated filer &#9746;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Accelerated filer &#9;&#9744;&#9; </FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer &#9744;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company &#9744;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(Do not check if smaller reporting company)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company &#9744;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <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">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. &#9744;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>The Registrant hereby amends this Registration Statement on such
date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically
states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933
or until this Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may
determine.</B>&nbsp;</P>





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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: red"><B>The information in this prospectus is not complete
and may be changed.&nbsp;&nbsp;We may not sell these securities until the registration statement filed with the Securities and Exchange
Commission is effective.&nbsp;&nbsp;This prospectus is not an offer to sell these securities and it is not soliciting an offer to buy
these securities in any state where the offer or sale is not permitted.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: red">Subject to completion, dated July 26,
2024</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: Red">&nbsp;<IMG SRC="tmp-s3_img001.jpg" ALT="" STYLE="height: 81px; width: 320px"></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>An Open Availability and Dividend Reinvestment
Plan</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">294,163 Shares of Common Stock</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This prospectus relates to up to an aggregate of 294,163 shares of
common stock, par value $.10 per share, of Tompkins Financial Corporation (&ldquo;Tompkins Financial&rdquo;) that may be offered after
the date hereof in connection with our Dividend Reinvestment and Stock Purchase and Sale Plan (the &ldquo;Stock Purchase Plan&rdquo; or
the &ldquo;Plan&rdquo;).&nbsp;&nbsp;The Stock Purchase Plan allows both current holders of our common stock and interested first time
investors to purchase shares of our common stock without the customary brokerage expenses and also to reinvest automatically cash dividends,
if any, received on their shares of common stock.</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">Existing holders of our common stock and interested first time investors
can make an initial stock purchase directly through the Stock Purchase Plan without a broker.&nbsp;&nbsp;Once enrolled in the Plan, you
can make optional cash purchases of additional shares of our common stock, and all or a portion of cash dividends received, if any, can
be reinvested automatically to purchase additional shares of our common stock.</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">Participation in the Plan is entirely voluntary.&nbsp;&nbsp;You may
withdraw any or all of your shares from the Plan at any time.</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">Shares of our common stock that may be offered under the Stock Purchase
Plan will be purchased by Equiniti Trust Company, LLC, the Plan Administrator, either on the open market, or if Tompkins Financial so
determines, directly from Tompkins Financial&rsquo;s authorized but unissued shares.&nbsp;&nbsp;&nbsp;Our common stock is traded on the
NYSE American LLC under the symbol &ldquo;TMP.&rdquo;&nbsp;&nbsp;The last reported sale price of our common stock on July 22, 2024 as
reported on the NYSE American, was $58.23 per share. The mailing address for our principal executive offices is P.O. Box 460, Ithaca,
New York, 14851, and our telephone number is (607) 273-3210.&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This prospectus describes the provisions of the Stock Purchase Plan
and you should retain this prospectus for future reference.</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"><B>Plan accounts are not savings accounts, deposit accounts or obligations
of any bank.&nbsp;&nbsp;Thus, Plan accounts are not insured by the FDIC, SIPC or any other government agency, and may lose value.&nbsp;&nbsp;There
is no bank guaranty of your Plan account or the securities in your account.&nbsp;&nbsp;If you participate in the Plan, you will be purchasing
shares of our common stock and should consider carefully the investment risks, including the possible loss of your investment and other
risk factors. See the &ldquo;Risk Factors&rdquo; section beginning on page 1 of this prospectus.</B></P>

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

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

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font-size: 1pt; vertical-align: top; text-align: left">
  <td style="font-size: 1pt; width: 10%"><font style="font-size: 1pt">&nbsp;</font></td>
  <td style="font-size: 1pt; border-top: Black 1pt solid; width: 80%"><font style="font-size: 1pt">&nbsp;</font></td>
  <td style="font-size: 1pt; width: 10%"><font style="font-size: 1pt">&nbsp;</font></td></tr>
</table>

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

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





<p style="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 0pt">NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS. ANY REPRESENTATION
TO THE CONTRARY IS A CRIMINAL OFFENSE.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The date of this Prospectus is ___________________,
2024</B></P>

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


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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 94%"><A HREF="#a001"><FONT STYLE="font-size: 10pt;">Information About Tompkins Financial Corporation</FONT></A></TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 5%"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a002"><FONT STYLE="font-size: 10pt;">Risk Factors</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a003"><FONT STYLE="font-size: 10pt;">Overview of the Plan</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a004"><FONT STYLE="font-size: 10pt;">Further Description of Plan Services</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a005"><FONT STYLE="font-size: 10pt;">Answers to Frequently Asked Questions</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a006"><FONT STYLE="font-size: 10pt;">Terms and Conditions of the Plan</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">9</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a007"><FONT STYLE="font-size: 10pt;">Where You Can Find More Information</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">11</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a008"><FONT STYLE="font-size: 10pt;">Incorporation of Certain Information by Reference</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">11</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a009"><FONT STYLE="font-size: 10pt;">Use of Proceeds</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a010"><FONT STYLE="font-size: 10pt;">Plan of Distribution</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a011"><FONT STYLE="font-size: 10pt;">Indemnification</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a012"><FONT STYLE="font-size: 10pt;">Legal Matters</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><A HREF="#a013"><FONT STYLE="font-size: 10pt;">Experts</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  </TABLE>



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

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a001"></A>INFORMATION ABOUT TOMPKINS FINANCIAL CORPORATION</B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%"><FONT STYLE="font-size: 10pt"><B>Corporate Headquarters:</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 77%"><FONT STYLE="font-size: 10pt">Tompkins Financial Corporation</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">118 E. Seneca Street</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Ithaca, New York 14850</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Main telephone number: 607-273-3210</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>Web Site:</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">www.tompkinsfinancial.com (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: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a002"></A>RISK FACTORS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Investing in our common stock involves risks. Before purchasing any
of our securities, you should carefully consider the risk factors discussed under the heading &ldquo;Risk Factors&rdquo; beginning on
page 12 of our Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on February 29, 2024,
which is incorporated by reference in this prospectus. In addition, you should also consider any other information included in this prospectus
and any prospectus supplement and any other information that we have incorporated by reference, including filings made with the SEC subsequent
to the date hereof. Any of these risks, if realized, could harm our business, financial condition, results of operations and cash flows.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a003"></A>OVERVIEW OF THE PLAN</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dividend Reinvestment and Stock Purchase and
Sale Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>An Open Availability and Dividend Reinvestment
Plan for</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Par Value $0.10 per Share</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Dividend Reinvestment and Stock Purchase and Sale Plan (the &ldquo;Stock
Purchase Plan&rdquo; or the &ldquo;Plan&rdquo;) described in this prospectus is sponsored by Tompkins Financial Corporation and administered
by Equiniti Trust Company, LLC (the &ldquo;Plan Administrator&rdquo;). This prospectus provides you with a summary and the complete details
of the Stock Purchase Plan. If you have additional questions after reading through this material, please contact the Plan Administrator,
Equiniti Trust Company, LLC at:</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 0pt 0.5in">Equiniti Trust Company, LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Plan Administration Department</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">P.O. Box 10027</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Newark, New Jersey, 07101</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Tel: 1-877-573-4008</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">or by accessing Equiniti Trust Company&rsquo;s website, at: <U>https://equiniti.com/us
</U>(Tompkins Financial disclaims any responsibility for information contained on Equiniti Trust Company&rsquo;s website other than the
Plan prospectus).</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"><B>This prospectus is not an offer to sell nor a solicitation of an
offer to purchase shares of our common stock. Equiniti Trust Company and Tompkins Financial Corporation provide no advice and make no
recommendations with respect to any security. Any decision to purchase or sell securities must be made by each individual Plan participant
based on his or her own research and judgment after consultation with a professional investment advisor. Participation in the Plan is
voluntary and may be prohibited by the laws of certain countries other than the United States.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tompkins Financial Corporation offers this Stock Purchase Plan for
shares of its common stock. The Plan offers you an affordable alternative for buying and selling our common stock, which is traded on
the NYSE American LLC under the symbol &ldquo;TMP&rdquo;. You do not need to be a current shareholder to participate in the Plan and buy
our common stock for the first time. If you participate in the Plan, you may reinvest your cash dividends, if any, and make optional cash
payments to purchase additional shares. Shares that are held in the Plan may be sold directly without having to obtain physical certificates
or the service of a broker. The certificates currently in your possession may be deposited into the Plan for safekeeping or sale. You
may also withdraw or transfer all or a portion of your stock held in the Plan at any time. Although Tompkins Financial pays for almost
all of the brokerage and administrative costs, there are small fees associated with certain features of the Plan. The fees are outlined
within this prospectus.</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"><B>This Plan Features:</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Convenient Direct Share Ownership</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Existing stockholders and new investors can make an initial
stock purchase directly through the Plan without a broker. Once enrolled in the Plan, you can make additional optional cash purchases
of our common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Automatic Dividend Reinvestment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Cash dividends paid to participating holders of our common
stock can be reinvested automatically to purchase additional shares.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Certificate or Book-Entry Share Ownership</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">If you participate in the Plan, you will receive timely statements
and confirmations reflecting your transaction history. You will typically not be issued a physical certificate representing your shares
because the Plan Administrator will record your share ownership in &ldquo;book-entry&rdquo; form. Nevertheless, you may request the issuance
of a physical certificate to represent your shares at any time.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Safekeeping of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">If you hold or later acquire shares of our common stock from
other sources, you may deposit them directly into the Plan for safekeeping. All the Plan&rsquo;s features will then apply to the deposited
shares as well.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Withdrawals</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">You may withdraw any or all of your shares from the Plan
at any time.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Direct Sale or Transfer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">You may sell or transfer shares of our common stock directly
through the Plan at any time, without the issuance of physical certificates or the involvement of an independent broker.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Commissions or Fees</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">We will pay all commissions and service fees on purchases
of our common stock made through the Plan and on all reinvestments of dividends through the Plan.&nbsp;&nbsp;However, you will be charged
a $15.00 service fee for sales plus a brokerage commission of $0.12 per share sold.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The foregoing is only an overview. The &ldquo;Terms and Conditions&rdquo;
of the Stock Purchase Plan are stated at the end of this prospectus, and in the event of any inconsistency, those &ldquo;Terms and Conditions&rdquo;
will prevail. The &ldquo;Terms and Conditions&rdquo; of the Plan are subject to change without notice, and we retain the right to discontinue
the Plan at any time.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Please retain this prospectus for future
reference.</I></B></P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a004"></A>FURTHER DESCRIPTION OF PLAN SERVICES</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Almost everyone is eligible to enroll in the Plan. You may participate
in the Plan if you already own shares of our common stock, and if you do not own any shares of our common stock, you may enroll by making
an initial purchase of at least $100 directly through the Plan. To receive a Plan Enrollment Application or additional copies of this
prospectus, simply contact Equiniti Trust Company, the Plan Administrator, either at its toll-free number, <B>1-877-573-4008</B>, or
by accessing Equiniti Trust Company&rsquo;s website at <U>https://equiniti.com/us</U>.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Once enrolled in the Plan, you can purchase additional shares of our
common stock at any time by making optional cash contributions to the Plan in amounts of at least $50. The Plan Administrator will arrange
to purchase the appropriate number of shares on the open market, or if Tompkins Financial so determines, directly from Tompkins Financial,
for your account as soon as possible, normally within one week after it receives your contributions. You may at any time modify the contribution
program you have specified on a Plan Enrollment Application or on the tear-off portion of an account statement or transaction advice you
have received.</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"><B>Dividend Reinvestment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Unless you indicate otherwise on your Plan Enrollment Application,
all cash dividends paid on the shares of our common stock in your account will be automatically reinvested in more shares of our common
stock. Because both full and fractional shares will be carried in your account, the dividends attributable to fractional shares will be
reinvested just as those on your full shares.&nbsp;&nbsp;You may, at any time, change the election by notifying the Plan Administrator.</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"><B>Safekeeping of Certificates</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you already own shares of our common stock in certificated form
- that is, if you hold the physical certificates representing your shares - you may deposit the certificates into the Plan for safekeeping.
This feature protects your shares against possible loss, theft or accidental destruction and may save you the expense of having to replace
your certificates.</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"><B>Convenient Ways To Sell or Transfer Your Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You can easily sell or transfer through the Plan some or all of the
shares you own, whether you hold the shares in book-entry form or in certificated form. You can choose to sell or transfer any or all
shares held in the Plan with or without issuing new certificates, and without having to deal directly through a broker. Any fractional
shares in your account will be sold at the same price as full shares, on a prorated basis. You may also instruct the Plan Administrator
to issue a certificate in your name for any shares you hold in the Plan at any time.</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"><B>Statements and Forms</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you elect to reinvest all or a portion of your dividends, you will
receive a quarterly statement that reflects all investment activity and all dividends applied toward reinvestment. Each time a purchase
is made for you, you will also receive a confirmation notice reflecting the number of shares purchased for you and the purchase price
for those shares. Each form you receive will contain a tear-off portion that can be used for future Plan transactions. You may also review
your transaction history online at sharehowneronline.com.</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"><B>Simple, Secure Internet Account Access</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You can complete all your share transactions, including purchases,
sales and requests for certificates, on the Internet at https://equiniti.com/us. You can also review your account status online.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a005"></A>ANSWERS TO FREQUENTLY ASKED QUESTIONS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>How Do I Enroll in the Plan?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There are two easy ways to enroll in the Stock Purchase Plan. One option
through which registered shareholders and first-time investors can enroll in the Plan is by completing and signing a Plan Enrollment Application
and sending it to Equiniti Trust Company, LLC, the Plan Administrator, at the address listed on page 8 of this prospectus. The account
will be opened as soon as possible after the Plan Administrator receives your properly completed and signed Plan Enrollment Application.
You can obtain Plan Enrollment Applications and copies of this prospectus by contacting the Plan Administrator at its toll-free number,
<B>1-877-573-4008</B>.&nbsp;&nbsp;In addition, Tompkins Financial may, in the future, offer the option of enrollment by payroll deduction
to employees of Tompkins Financial or one of its subsidiaries.&nbsp;&nbsp;If this option becomes available, eligible employees may elect
to make optional cash payments by having contributions deducted from their biweekly paychecks, in accordance with procedures communicated
by the human resources representatives of Tompkins Financial and its subsidiaries.</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">You can also enroll in the Plan by purchasing shares through the Plan
Administrator&rsquo;s website at https://equiniti.com/us/ast-access/individuals/by selecting &ldquo;Buy Shares&rdquo; and choosing the
link for Tompkins Financial Corporation. On the &ldquo;Plan Details&rdquo; page, select &ldquo;Get Started With Investing&rdquo; and follow
the wizard, which will guide you through the six-step process. The minimum initial investment for non-holders purchasing in this manner
is $100. You will receive an e-mail confirming receipt of your transaction as soon as you complete the wizard, as well as an e-mail within
two business days confirming the number of shares purchased and their price.</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">Once enrolled, your participation in the Plan continues until you withdraw
from the Plan or until the Plan terminates. If the Plan account is to be enrolled in multiple or joint names, or if certificates registered
in multiple or joint names are to be deposited into the Plan, all of the stockholders listed must sign the Plan Enrollment Application.</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"><B>How Can I Purchase Additional Shares?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You can easily purchase additional shares of our common stock under
the Plan at any time by making optional cash contributions, which are used to purchase shares of our common stock. The Plan Administrator
will purchase the shares either in the open market, or directly from Tompkins Financial, for your Plan account. Optional cash contributions
must be in amounts of at least $50. You may make optional cash contributions as often as daily.</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">You can make optional cash contributions by mailing in the tear-off
portion of an account statement or transaction advice, by investing online, or make automatic monthly cash contributions of a constant
dollar amount if you set up an electronic funds transfer from your bank account in advance.&nbsp;&nbsp;In addition, Tompkins Financial
may, in the future, permit eligible employees of Tompkins Financial or one of its subsidiaries to purchase shares through payroll deductions.
You will not be paid any interest on contributions held by the Plan Administrator pending investment of your funds.</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">To make optional cash contributions by mail, complete the tear-off
portion of an account statement or transaction confirmation notice and send it to the Plan Administrator at its address listed on page
8.</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">To make an investment online, click on &ldquo;Shareholder Central&rdquo;
at https://equiniti.com/us/ast-access/individuals/ to log into your account. Once you have logged in, click on &ldquo;Buy &amp; Sell&rdquo;
and select &ldquo;Purchase Additional Shares&rdquo; from the drop-down menu. Please be sure you have your ten-digit account number (provided
to you in your account statement) and your social security number available and follow the prompts on the screen to complete your optional
cash purchase.</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">In addition, you may authorize the Plan Administrator, on the Plan
Enrollment Application, to make automatic monthly purchases of a specified dollar amount, paid for by automatic withdrawal from your bank
account by electronic funds transfer. You may also sign up for monthly electronic funds transfer by accessing the Equiniti Trust Company
website at https://equiniti.com/us/ast-access/individuals/ and following the simple instructions for a faster way to invest. Funds will
be withdrawn from your bank account on the 10th day of each month (or the next business day if the 10th day of the month is not a business
day). All purchases will apply the total funds toward shares of our common stock, and both full shares and fractional shares (to at least
three decimal places) will be credited to your Plan account. To stop making monthly purchases by automatic withdrawal, you must send the
Plan Administrator written, signed instructions.</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">All cash contributions not made by electronic funds transfer must be
made by personal or bank issued check drawn on a United States bank in U.S. currency, payable to &ldquo;Equiniti Trust Company, LLC&rdquo;
and include &ldquo;Tompkins Financial Corporation Plan.&rdquo; Third party checks cannot be accepted and will be returned. If a check
is returned to the Plan Administrator as &ldquo;unpaid,&rdquo; the Plan Administrator will resell the shares purchased with those funds
and sell additional shares from your account, as necessary, to reimburse itself for any fees or losses incurred when reselling the shares
from your account.</P>

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

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

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<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"><B>You should be aware that the trading price for shares of our common
stock may fall or rise during the period between your request for purchase, the Plan Administrator&rsquo;s receipt of that request, and
the ultimate purchase of shares on the open market or directly from Tompkins Financial. As a result, you may pay a higher purchase price
than if you had purchased the shares outside of the Plan. You bear the risk of fluctuations in the price of Tompkins Financial&rsquo;s
common stock. The Plan Administrator may, at its own discretion, accept written requests to revoke instructions previously given to purchase
shares but not yet acted upon.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>What Fees Are Involved?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There is no enrollment fee to participate in the Plan. Tompkins Financial
will pay service fees and brokerage commissions for both initial and optional cash investments. However, a $15.00 service fee plus a brokerage
commission of $0.12 per share will be automatically deducted from your proceeds when you sell shares held in your Plan account</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">For first-time purchases by investors who are not already registered
holders of our common stock on the records of Equiniti Trust Company, our transfer agent, the minimum initial investment amount is $100.
The minimum amount for additional investments and for initial investments by our existing, registered shareholders who deposit their shares
into the Plan is $50. The maximum investment per year you can make under the Plan is $100,000. (Like other provisions of the Plan, these
limits are subject to change from time to time.)</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"><B>How Can I Reinvest My Dividends?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You can choose to reinvest all or a portion of the dividends paid on
the shares of our common stock that are registered in your name under the Plan. Unless you indicate otherwise on the Plan Enrollment Application,
your dividends will be reinvested automatically. Dividends on shares will be reinvested, including those attributable to fractional shares
in your account, net of any applicable tax withholding. Purchase of the additional shares will be made as soon as practicable after the
dividend payment date. You may elect partial dividend reinvestment on a minimum of 10% of the shares held in your Plan account. We will
pay all service and brokerage commissions associated with the reinvestment of dividends under the Plan.</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">If you choose to receive cash dividends on any or all of your shares,
your cash dividends can be deposited directly into your bank account. In order to take advantage of this option, your bank or financial
institution must be a part of Automated Clearing House, or &ldquo;ACH&rdquo;. If you are interested in this option, please call the Plan
Administrator at (877) 573-4008 and request forms for Direct Deposit of Dividends.</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">You can change your dividend reinvestment instructions at any time
by sending a new Plan Enrollment Application to the Plan Administrator, or by accessing your account and enrolling online. Any instruction
changes must be received by the Plan Administrator on or before the record date for that dividend.</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"><B>How Does the Plan Administrator Purchase the Shares?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan Administrator will commingle cash contributions and net dividends
from all participants to purchase shares of our common stock either (a) in the open market on the NYSE American LLC, or on whatever other
exchange we may in the future choose for the trading of our common stock, or (b) if Tompkins Financial so determines, directly from Tompkins
Financial&rsquo;s authorized but unissued shares. The Plan Administrator usually makes purchases through a broker. Your account will be
credited for the full and fractional shares purchased on your behalf. For optional cash contributions, purchases are made at least weekly,
and depending on the volume, as frequently as daily, for open market purchases. If shares are purchased directly from Tompkins Financial,
they will be purchased once per week, on Fridays, or on the next business day on which shares are traded if such Friday is not a trading
day. No interest will be paid to Plan participants on funds held by the Administrator pending investment or settlement.</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"><B>How Will the Purchase Price be Determined for Shares Purchased Under
the Plan?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The price per share of our common stock cannot be determined until
a particular purchase is completed. The purchase price for shares of common stock purchased for the Plan in the open market will be the
average price paid for all shares purchased (i.e., the aggregate purchase price divided by the aggregate number of shares purchased) by
the Plan Administrator for the Plan during the applicable investment period.</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">The purchase price for shares of common stock purchased directly from
Tompkins Financial by the Plan Administrator for the Plan will be the average of the high and low sale prices reported at the close of
market on the NYSE American LLC, or on whatever other exchange we may in the future choose for the trading of our common stock, for the
last market day prior to the date of purchase.</P>

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

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

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<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">The Plan Administrator will send your transaction advice as soon as
practicable after each investment showing the relevant purchase price and the number of shares credited to your account. You may also
view your transaction history online. In addition, you will receive a quarterly statement showing all year-to-date transaction activity.
You should retain these documents for tax purposes.</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">For your convenience, account statements and transaction confirmation
notices will have tear-off forms that can be filled out with your instructions regarding change of address, certificate issuance, optional
cash purchase, certificate deposit, sale request, and account termination. Your instructions will be honored as soon as practicable after
the Plan Administrator receives them in acceptable form.</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"><B>In Whose Name Will Tompkins Financial Maintain Accounts and in Whose
Name Will You Register the Shares?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We will maintain your Plan account in the name or names which appear
on our shareholder records.&nbsp;&nbsp;We will register certificates for shares when issued to you in the name or names in which we maintain
your account.&nbsp;&nbsp;We will issue certificates in such other name(s) as you may request.</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"><B>How Does the Plan Provide for Safekeeping of Certificates?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you already own shares of our common stock in certificated form
- meaning you actually hold the physical certificates representing those shares - you may elect to deposit the stock certificates into
your Plan account for safekeeping with the Plan Administrator. These shares will be credited to your account in book-entry form. You may,
however, request a new stock certificate at any time. We will pay all fees for issuing or canceling certificates under the Plan.</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">To deposit certificates, simply send them to the Plan Administrator
along with your completed, signed Plan Enrollment Application or a signed tear-off portion of your statement or transaction confirmation
notice. The certificates and Plan Enrollment Application should be insured for 2% of the total value of the shares to protect against
loss in transit, and must either be endorsed on the back or be accompanied by a signed stock power signed by all owners of the shares.</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"><B>May I Sell My Shares?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may instruct the Plan Administrator to sell any or all shares of
our common stock held in your account. Simply complete and sign the tear-off portion of your account statement or transaction confirmation
notice and mail it to the Plan Administrator. Be certain that all participants named on the account sign the instructions. If you have
questions, you may call the Plan Administrator&rsquo;s toll-free number (1-877-573-4008) or access its website at https://equiniti.com/us/ast-access/individuals/.</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">As with purchases, the Plan Administrator aggregates all sale requests
for our common stock and then sells the total number of shares on the open market through a broker. The Plan Administrator makes these
sales at least weekly, and depending on volume, may make sales as frequently as daily. The sale price per share will be the average price
received for all shares sold (i.e., the aggregate sale price divided by the aggregate number of shares sold) by the Plan Administrator
for the Plan on the sale date. The proceeds of the sale, less the service fee of $15.00 and brokerage commission of $0.12 per share, will
be sent to you by check within approximately four days following the sale.</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"><B>You should be aware that the trading price for our common stock
may fall or rise during the period between your request for sale, the Plan Administrator&rsquo;s receipt of that request, and the ultimate
sale of shares on the open market. As a result, you may receive a lower sales price than if you had sold the shares outside of the Plan.
You bear the risk of fluctuations in the price of Tompkins Financial common stock. Instructions sent to the Plan Administrator to sell
shares may not be rescinded.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Can I Request a Stock Certificate?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may at any time request the Plan Administrator to issue you a
physical certificate for some or all of the shares held in your Plan account. Just fill out and sign the tear-off portion of your account
statement or transaction confirmation notice and send it to the Plan Administrator at the address on page 8, go to <U>https://equiniti.com/us</U> and log into your account, or call the Plan Administrator&rsquo;s toll-free telephone number (1-877-573-4008) for further information.</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"><B>How Can I Transfer Shares to Other Accounts?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may give shares from your Plan account to others as gifts at any
time. Transfers by gift can be made in book-entry form or by delivery of the actual certificates representing the shares. To make a gift
of shares of our common stock, contact the Plan Administrator at its toll-free number (1-877-573-4008).</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">You may also make a &ldquo;book-to-book&rdquo; transfer of shares of
our common stock, which involves transferring shares from your Plan account to a new participant&rsquo;s Plan account. To make a &ldquo;book-to-book&rdquo;
transfer, you must call the Plan Administrator at its toll-free telephone number (1-877-573-4008) to request a copy of this Plan prospectus
and a Plan Enrollment Application, then complete the Plan Enrollment Application, providing the full registration name, address and social
security number of the new participant or participants.</P>

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

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

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<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">The completed Plan Enrollment Application should be sent along with
a written request indicating the number of shares, full and fractional, which should be transferred to the new participant. If the shares
are held by more than one person, all participants named on the current account should sign the instructions, and their signatures should
be guaranteed by a bank, broker or financial institution which is a member of the Medallion Signature Guarantee Program.</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">Unless you direct otherwise on the Plan Enrollment Application, the
Plan Administrator will enroll the transferred shares for automatic dividend reinvestment.</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"><B>How Can I Terminate My Participation in the Plan?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may terminate your participation in the Plan at any time. Just
mail in the tear-off portion of any account statement or transaction advice, properly completed with your termination instructions. When
you terminate your participation, you may direct the Plan Administrator to sell all of the shares in your Plan account, in which case
you will be charged the $15.00 service fee and brokerage commission of $0.12 per share.</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">Alternatively, if you elect to retain your shares after terminating
participation in the Plan, whole shares held in your Plan account will be moved to book entry. Any remaining fractional share will be
sold on the open market. If the current market value of the fractional share is less than the $15.00 service fee, the value of the fractional
share will be applied toward payment of the service fee and you will not be charged any additional amount for that transaction.&nbsp;Any
future dividends will be paid in cash.</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"><B>How Do I Contact the Plan Administrator?</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan is administered by Equiniti Trust Company, LLC, our transfer
agent. To obtain enrollment information, including a prospectus and Plan Enrollment Application, or to obtain information concerning your
account if you are an existing participant, or for sales, liquidations, transfers, withdrawals or optional cash contributions, please
contact the Plan Administrator, either at its toll-free number:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 20%">&nbsp;</TD>
    <TD STYLE="width: 70%"><FONT STYLE="font-size: 10pt"><B>1-877-573-4008</B></FONT></TD></TR>
  </TABLE>
<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">or by accessing its website, at: https://equiniti.com/us. Tompkins
Financial disclaims any responsibility for information contained on the Plan Administrator&rsquo;s website other than the Plan prospectus.</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">You may also write to the Plan Administrator at:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 20%"><FONT STYLE="font-size: 10pt">Mailing address:</FONT></TD>
    <TD STYLE="width: 70%"><FONT STYLE="font-size: 10pt">Equiniti Trust Company, LLC</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Attention: Plan Administration Department</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">P.O. Box 10027</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Newark, New Jersey 07101</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Prior to forwarding instructions to enroll in the Plan, please read
the information contained in &ldquo;Terms and Conditions of the Plan &ndash; Summary of Plan Services and Fees to Participants&rdquo;.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a006"></A>TERMS AND CONDITIONS OF THE PLAN</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>Introduction.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Tompkins Financial Corporation Dividend Reinvestment and Stock
Purchase and Sale Plan (the &ldquo;Stock Purchase Plan&rdquo; or the &ldquo;Plan&rdquo;) provides registered holders of Tompkins Financial
Corporation common stock and other interested first-time investors with a simple, economical and convenient way of investing in our common
stock. The Stock Purchase Plan is sponsored by Tompkins Financial Corporation (&ldquo;Tompkins Financial&rdquo;), and is administered
by Equiniti Trust Company, LLC (the &ldquo;Plan Administrator&rdquo;). Enrollment in the Stock Purchase Plan is voluntary. You may not
be able to enroll in the Plan if you reside in certain countries. If you reside outside the United States, you should determine whether
you are subject to any governmental regulation prohibiting your participation in the Plan.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD><B>Important Notice.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Neither Tompkins Financial nor the Plan Administrator offers
advice or makes any recommendation with respect to the purchase or sale of Tompkins Financial Corporation common stock or any other security.
Any decision to purchase or sell must be made by you based on your own research and judgment or after consultation with a professional
advisor.</I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD><B>Eligibility.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you are already a registered holder of our common stock, you are
automatically eligible to participate in the Plan. Your initiation of a transaction, including optional cash payments, dividend reinvestment,
depositing certificates into the Plan and/or selling or purchasing shares under the Plan, will establish an agency relationship between
you and the Plan Administrator. Directors, officers and other employees of Tompkins Financial and its subsidiaries are subject to the
Tompkins Financial Corporation Insider Trading Policy (the &ldquo;Policy&rdquo;), which, among other things, prohibits such persons from
engaging in transactions in securities of Tompkins Financial while aware of material, nonpublic information. Such persons should carefully
consult the Policy prior to participating in, or changing the manner of their participation in the Plan.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD><B>Share Purchases and Sales.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All purchases and sales of shares under the Plan will be made by the
Plan Administrator either (a) in the open market on the NYSE American LLC, or on whatever other exchange we may in the future choose for
the trading of our common stock, or (b) if Tompkins Financial so determines, directly from Tompkins Financial&rsquo;s authorized but unissued
shares. Unless directed otherwise by Tompkins Financial, the Plan Administrator will usually make open market purchases and sales of our
common stock under the Plan through a broker.</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">The purchase price for shares of common stock purchased for the Plan
in the open market will be the average price paid for all shares purchased (i.e., the aggregate purchase price divided by the aggregate
number of shares purchased) by the Plan Administrator for the Plan during the applicable investment period.</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">The purchase price for shares of common stock purchased directly from
Tompkins Financial by the Plan Administrator for the Plan will be the average of the high and low sale prices reported at the close of
market by the NYSE American LLC, or on whatever other exchange we may in the future choose for the trading of our common stock, for the
last market day prior to the date of purchase.</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">When you sell shares under the Plan, the Plan Administrator will send
you the net proceeds of the sale, less brokerage commissions of $0.12 per share and a service fee of $15.00, by check following the sale.
The sale price per share will be the average price received for all shares sold (i.e., the aggregate sale price divided by the aggregate
number of shares sold) by the Plan Administrator for the Plan on the sale date.</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">You will receive a written confirmation notice after each purchase
or sale transaction. You will also receive timely dividend reinvestment statements showing detailed activity for the current year. No
interest will be paid to Plan participants on funds held by the Administrator pending investment or settlement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>5.</B></TD><TD><B>Optional Cash Payments and Reinvestment of Dividends.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan Administrator will usually make purchases associated with
optional cash investments in our common stock at least weekly, but may make purchases as often as daily, depending on the volume of transactions
under the Plan. If shares are purchased directly from Tompkins Financial, they will be purchased once per week, on Fridays, or on the
next day on which shares are traded if such Friday is not a trading day. Following your instructions, reinvestment of dividends will take
place as soon as practicable on or after the payment of the dividend. Tompkins Financial Corporation common stock purchased will be credited
to your account in book-entry form. You may receive a physical stock certificate representing the shares in your Plan account only upon
your request. Cash payments may not be accepted by the Plan Administrator if you impose any restriction with respect to the number of
shares to be purchased, the price at which the shares are to be purchased, or the time when the purchase is to be made.</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>6.</B></TD><TD><B>Distribution of Dividends.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any stock dividends or stock-split shares distributed by Tompkins Financial
will be credited directly into your Plan account. This includes distributions calculated from shares held in the Plan in book-entry form
as well as any shares registered in your name. Any rights or shares to be distributed as a result of any rights agreement or similar arrangement
will be distributed in a similar manner. Transaction processing may be temporarily suspended during the latter type of extraordinary distributions.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>7.</B></TD><TD><B>Safekeeping of Certificates.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may at any time deposit physical certificates representing other
shares of our common stock, not acquired under the Plan, for safekeeping in your name under the Plan.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>8.</B></TD><TD><B>Requests for Certificates or Transfer of Shares.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may at any time request that a physical certificate be issued for
all or some of the shares held in your Plan account. In addition, you may always request to transfer the shares in your Plan account.
Instructions for these transactions are available from the Plan Administrator.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>9.</B></TD><TD><B>Proxy Voting/Annual Meetings.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">You may vote all shares, full and fractional, held in your Plan account,
whether they are held in book-entry form or in certificated form. You will receive Tompkins Financial&rsquo;s proxy materials for our
annual meetings of shareholders at the same time and manner as other holders of our common stock.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>10.</B></TD><TD><B>Tax Reporting.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All stock sales and reinvested dividends are subject to federal income
tax reporting. It is solely your responsibility to determine the tax consequences of these sales and dividends, and you should consult
a tax advisor for that purpose.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>11.</B></TD><TD><B>Modification.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan Administrator and Tompkins Financial each reserve the right
to modify the Plan, including the right to change the applicable fees or terminate the Plan upon written notice to participants. In addition,
the Plan Administrator reserves the right to interpret and administer the Plan as it deems necessary or desirable in connection with its
operation. As long as you are a participant in the Plan, you will receive a supplemental or revised prospectus before any material changes
to the Plan become effective.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>12.</B></TD><TD><B>Liability.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Neither Tompkins Financial nor the Plan Administrator will be liable
for any act taken in good faith or for any good faith omission to act, including, without limitation, any claim of liability (a) arising
out of failure to terminate your account, sell shares in the Plan, or invest optional cash payments or dividends without receipt of proper
documentation and instructions, or (b) with respect to the prices at which shares are purchased or sold for your account and the time
those purchases or sales are made, including price fluctuation in market value after those purchases or sales.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>13.</B></TD><TD><B>Governing Law.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">These Terms and Conditions of the Plan are governed by the laws of
the State of New York. The securities held in Plan accounts for Plan participants are not subject to protection under the Securities Investor
Protection Act of 1970.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>14.</B></TD><TD><B>Summary of Plan Services and Fees to Participants.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In most cases Tompkins Financial will pay the fees and expenses to
operate the Plan. However, you will be responsible for payment of some administrative service fees and brokerage commissions.</P>

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


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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 60%"><FONT STYLE="font-size: 10pt"><B>Optional Cash Purchases &ndash;</B></FONT></TD>
    <TD STYLE="width: 31%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Service fees</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Brokerage Commission of $0.12 per share</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Reinvestment of Dividends &ndash;</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Service fees</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Brokerage Commission of $0.12 per share</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Sale of Shares &ndash;</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Service fee &ndash; $15.00 per transaction</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Paid by participant</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">Brokerage Commission of $0.12 per share</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Paid by participant</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Deposit of Certificates for Safekeeping</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Termination &ndash; </B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp; &nbsp;&nbsp;Service fee &ndash; $15.00 plus $0.12 per share brokerage commission<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to the extent shares are sold in connection with termination</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Paid by participant</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Printing, Mailing, Telephone and Other Administrative Expenses</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Paid by Tompkins Financial</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Minimum and Maximum Cash Investments</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Initial minimum investment from non-holders</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">$100</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Minimum investment from existing holders</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">$50</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Maximum investment per year</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">$100,000</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a007"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
a registration statement on Form S-3 to register the Tompkins Financial common stock to be issued under the Plan. As allowed by SEC rules,
this prospectus does not contain all of the information you can find in the registration statement or the exhibits thereto. The registration
statement, including its exhibits and schedules, contains additional relevant information about Tompkins Financial and our common stock.
This prospectus is a part of that registration statement.</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">In addition, we file annual, quarterly and current reports, proxy statements
and other information with the SEC. You may read and copy any report, statement or other information that we file with the SEC at the
SEC&rsquo;s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. Please call the SEC at 1-800-SEC-0330 for information
on the operation of the Public Reference Room. Our SEC filings are also available to the public from commercial document retrieval services
and at the website maintained by the SEC at http://www.sec.gov. In addition, we maintain a website at http://www.tompkinsfinancial.com
where you can obtain copies of the documents we file electronically with the SEC. Information on our website does not constitute part
of this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a008"></A>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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 those documents.
The information incorporated by reference is an important part of this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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 (except that we are not incorporating by reference any
information furnished under Item 2.02 or 7.01 of any Current Report on Form 8-K listed below, or any exhibits referenced in such Items,
unless otherwise indicated in the Form 8-K):</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 5%">&#9679;</TD>
    <TD STYLE="width: 85%"><FONT STYLE="font-size: 10pt">our Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2023, as filed with the SEC on February 29, 2024, <FONT STYLE="background-color: white">including information specifically incorporated by reference into our&nbsp;Form&nbsp;10-K&nbsp;from our&nbsp;Definitive Proxy Statement filed with the SEC on April 2, 2024</FONT>;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&#9679;</TD>
    <TD><FONT STYLE="font-size: 10pt">our Quarterly Report on Form 10-Q for the quarter ended March 31, 2024, as filed with the SEC on May 8, 2024;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&#9679;</TD>
    <TD><FONT STYLE="font-size: 10pt">our Current Reports on Form 8-K to the extent filed not furnished with the SEC on January 26, 2024, April 26, 2024, May 17, 2024 and July 26, 2024; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&#9679;</TD>
    <TD><FONT STYLE="font-size: 10pt">the description of our common stock contained in our Registration Statement on Form 8-A (No. 1-12709) filed with the SEC on January 30, 1997, including any amendment(s) or report(s) filed for the purposes of updating such description, including Exhibit&nbsp;4.2 to our Annual Report on&nbsp;Form 10-K&nbsp;for the fiscal year ended December&nbsp;31, 2019, as filed with the SEC on March 2, 2020.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We also incorporate by reference any 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 &ldquo;Exchange Act&rdquo;), after the initial
filing of the registration statement that contains this prospectus and before the time that all of the securities offered by this prospectus
are sold or this offering is terminated; provided, however, that we are not incorporating by reference any information furnished under
Item&nbsp;2.02 or 7.01 of any Current Report on Form 8-K, or any exhibit referenced in such Items, unless otherwise indicated in the Form
8-K. 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: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">At your request, we will send you, at no charge, a copy of any or all
of these incorporated documents. Exhibits to the documents will not be sent, however, unless those exhibits have been specifically incorporated
by reference in this prospectus. Written requests should be directed to Shareholder Relations, Tompkins Financial Corporation, P.O. Box
460, Ithaca, New York 14851. Telephone requests for copies may be directed to: (888) 503-5753.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a009"></A>USE OF PROCEEDS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We do not know either the number of shares of common stock that will
be ultimately sold under the Plan nor the prices at which such shares will be sold. We will receive proceeds from the purchase of shares
of our common stock through the Plan only to the extent that such purchases are made directly from us and not from open market purchases
by the Plan Administrator. We intend to use the net proceeds from the sale of such shares of our common stock for general corporate purposes
and capital enhancement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a010"></A>PLAN OF DISTRIBUTION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except to the extent the Plan Administrator purchases shares under
the Stock Purchase Plan in the open market, the common stock acquired under the Plan will be sold directly by us through the Plan. Tompkins
Financial will pay all costs of administration of the Plan. You will not be charged any brokerage commissions or other fees or expenses
in connection with the purchase of shares under the Plan. However, you will be charged a $15.00 service fee for sales plus a brokerage
commission of $0.12 per share sold under the Plan.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a011"></A>INDEMNIFICATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As permitted by law, directors and officers of Tompkins Financial are
entitled to indemnification under certain circumstances against liabilities and expenses incurred in connection with legal proceedings
in which they become involved as a result of serving in such capacity. Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers or persons controlling Tompkins Financial pursuant to the foregoing provisions, Tompkins
Financial has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a012"></A>LEGAL MATTERS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Alyssa Hochberg Fontaine, Executive Vice President, General Counsel,
Chief Risk Officer and Secretary of Tompkins Financial, has rendered an opinion regarding the legality of the shares of our common stock
being offered pursuant to the Plan. Ms. Fontaine owns, or has the right to acquire, shares of our common stock which representing less
than 0.1% of our total issued and outstanding common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a013"></A>EXPERTS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The consolidated financial statements of Tompkins Financial Corporation
and its subsidiaries as of December&nbsp;31, 2023 and 2022, and for each of the years in the three-year period ended December&nbsp;31,
2023, and management&rsquo;s assessment of the effectiveness of internal control over financial reporting as of December&nbsp;31, 2023,
have been incorporated by reference herein in reliance upon the reports of KPMG LLP, independent registered public accounting firm, incorporated
by reference herein, and upon the authority of said firm as experts in accounting and auditing.</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">In deciding whether you will participate in the Plan and purchase shares
of our common stock through the Plan, you should rely on this prospectus, any prospectus supplement, and the incorporated Tompkins Financial
documents. We have not authorized anyone to provide you with different or additional information.</P>

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


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 14. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table sets forth the costs and expenses, other than underwriting
discounts and commissions, payable by Tompkins Financial Corporation (the &ldquo;Company&rdquo;) in connection with the sale of its common
stock being registered hereby. All amounts are estimates except the Securities and Exchange Commission registration fee.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 65%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="width: 89%"><FONT STYLE="font-size: 10pt">SEC Registration Fee</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; width: 8%"><FONT STYLE="font-size: 10pt">1,704.19</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD><FONT STYLE="font-size: 10pt">Legal and Accounting Fees and Expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">15,000.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD><FONT STYLE="font-size: 10pt">Printing Expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,000.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD><FONT STYLE="font-size: 10pt">Miscellaneous</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,000.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD><FONT STYLE="font-size: 10pt">TOTAL</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">18,704.19</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<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"><B>ITEM 15. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 722 of the New York Business Corporation
Law (the &ldquo;BCL&rdquo;) 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&rsquo;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&rsquo;
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&rsquo; fees, under the same conditions as those described
above 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: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In accordance with Section 402(b) of the BCL, the
Amended and Restated 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 such provision does not limit a director&rsquo;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>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company&rsquo;s Second Amended and Restated
Bylaws provide, in effect, that it will indemnify each of its current and former directors and officers (or such person&rsquo;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: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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

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


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 16. EXHIBITS.</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 4%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number</P></TD>
    <TD STYLE="vertical-align: top; width: 3%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; width: 83%"><FONT STYLE="font-size: 10pt">Title of Exhibit</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1005817/000101905608001017/ex3_i.htm" style="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation of the Company, incorporated herein by reference to Exhibit 3(i) to the Company&rsquo;s Form 10-Q, filed with the Commission on August 11, 2008</a></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">4.2</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&rsquo;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>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt; background-color: white">Form of Specimen Common Stock Certificate of the Company, incorporated herein by reference to Exhibit 4 to the Company&rsquo;s Registration Statement on Form 8-A (No. 0-27514), filed with the Commission on December 29, 1995</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1005817/000100581720000005/exhibit42-12312019.htm"><FONT STYLE="font-size: 10pt; background-color: white">Description of Securities Registered Under Section 12 of the Securities Exchange Act of 1934, incorporated herein by reference to Exhibit 4.2 to the Company&rsquo;s Annual Report on Form 10-K, filed with the Commission on March 2, 2020</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="ex5.htm">Opinion of Alyssa Hochberg Fontaine</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><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>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><a href="ex5.htm">Consent of Alyssa Hochberg Fontaine (contained in the opinion filed as Exhibit 5 to this Registration Statement)</a></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 7.7pt"><FONT STYLE="font-size: 10pt">24</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><a href="#POA">Power of Attorney (included on the signature page)</a></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 7.7pt"><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: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 17. UNDERTAKINGS.</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(1)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;);</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>To reflect in the prospectus any facts or events arising after the effective date of this 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 this Registration Statement. Notwithstanding the foregoing, any increase or decrease in the 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 Securities and Exchange 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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement
or any material change to such information in this Registration Statement;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>provided, however,</I> that paragraphs (1)(i), (1)(ii) and (1)(iii)
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 Securities and Exchange Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), that are incorporated by reference in this 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: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(2)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>That, for the purposes of determining any liability under the Securities Act, each such post-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: 0pt 0; text-indent: 0in">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(4)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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: 0pt 0; text-indent: 0in">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>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) or (x) for the purpose of providing the information required
by Section 10(a) of the Securities Act 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. 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: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(5)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>That, for the purpose of determining liability of the registrant under the Securities Act 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: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to
Rule 424;</P>

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of
an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
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: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Insofar as indemnification for liabilities arising under the Securities Act 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>

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


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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-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 25th day of July, 2024.</P>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td colspan="2" style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Tompkins Financial Corporation</B></FONT></TD>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <td colspan="2" style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td></tr>
  <TR>
    <td style="vertical-align: top; width: 60%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td style="white-space: nowrap; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <td style="white-space: nowrap; border-bottom: Black 1pt solid; vertical-align: top; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">/s/ Stephen S. Romaine</FONT></TD>
    <td style="vertical-align: top; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Stephen S. Romaine</FONT></TD>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">President &amp; Chief Executive Officer</FONT></TD>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><a name="POA"></a>Power Of Attorney</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Each individual whose signature appears below hereby
designates and appoints Stephen S. Romaine and Matthew D. Tomazin, and each of them, either of whom may act without joinder of the other,
as his or her true and lawful attorney-in-fact and agent (the &ldquo;Attorneys-in-Fact&rdquo;) with full power of substitution and resubstitution,
for such person and in such person&rsquo;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: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; width: 30%"><FONT STYLE="font-size: 10pt">/s/ Thomas R. Rochon</FONT></TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; width: 36%; padding-left: 8pt">&nbsp;</TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="width: 30%">&nbsp;</TD></TR>
  <TR>
    <td><FONT STYLE="font-size: 10pt">Thomas R. Rochon</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Chair, Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <td>&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&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 style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Stephen S. Romaine</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">President &amp; Chief Executive Officer,<br>Director (Principal Executive Officer)</FONT></TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td>&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><FONT STYLE="font-size: 10pt">/s/ Daniel J. Fessenden</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td><FONT STYLE="font-size: 10pt">Daniel J. Fessenden</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Vice Chair, Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
</TABLE>

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

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top; width: 30%"><FONT STYLE="font-size: 10pt">/s/ Matthew D. Tomazin</FONT></TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt; width: 36%">&nbsp;</TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="vertical-align: top; width: 30%">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Matthew D. Tomazin</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><p style="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Executive Vice President, Chief Financial Officer &amp; Treasurer</font></p>
                                                                             <p style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10pt">(Principal Financial Officer)</FONT></p></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ David Kershaw</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">David Kershaw</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><p style="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Senior Vice President, Chief Accounting Officer</font></p>
                                                        <p style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10pt">(Principal Accounting Officer)</FONT></p></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Nancy E. Catarisano</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Nancy E. Catarisano</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Janet M. Coletti</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Janet M. Coletti</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Patricia A. Johnson</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Patricia A. Johnson</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Angela B. Lee</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Angela B. Lee</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ John D. McClurg</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">John D. McClurg</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Ita M. Rahilly</FONT></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Ita M. Rahilly&nbsp;</P></TD>
    <td>&nbsp;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
</TABLE>

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

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top; width: 30%"><FONT STYLE="font-size: 10pt">/s/ Michael H. Spain</FONT></TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="padding-right: 5.4pt; vertical-align: top; padding-left: 8pt; width: 36%">&nbsp;</TD>
    <td style="width: 2%">&nbsp;</td>
    <td style="vertical-align: top; width: 30%">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Michael H. Spain</FONT></TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Jennifer R. Tegan</FONT></TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Jennifer R. Tegan</FONT></TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td>&nbsp;</TD></TR>
  <TR>
    <td style="text-align: left; border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Alfred J. Weber</FONT></TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; vertical-align: top; padding-left: 8pt">&nbsp;</TD>
    <td>&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <td style="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Alfred J. Weber</FONT></TD>
    <td>&nbsp;</td>
    <td style="padding-right: 5.4pt; padding-left: 8pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <td>&nbsp;</td>
    <td><FONT STYLE="font-size: 10pt">July 25, 2024</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5.htm
<DESCRIPTION>OPINION OF ALYSSA HOCHBERG FONTAINE
<TEXT>
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<!-- Field: Rule-Page --><div style="margin: 0; 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: 0pt 0; text-align: left"><a href="tmp-s3_072624.htm">Tompkins Financial Corporation S-3</a></P>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>EXHIBIT 5</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 26, 2024</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">Tompkins Financial Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">118 E. Seneca Street, P.O. Box 460</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">I am Executive Vice President, General Counsel,
Chief Risk Officer and Secretary of Tompkins Financial Corporation, a New York corporation&nbsp;(the &ldquo;Company&rdquo;), and I have
acted as counsel in connection with the filing of the Company&rsquo;s registration statement on Form S-3 with the Securities and Exchange
Commission (&ldquo;SEC&rdquo;) on or about July 26, 2024 (the &ldquo;Registration Statement&rdquo;), under the Securities Act of 1933,
as amended.&nbsp;&nbsp;The Registration Statement is being filed in connection with the Company&rsquo;s offer and sale from time to time
of up to 294,163 shares of the Common Stock of the Company, par value $.10 per share (the &ldquo;Shares&rdquo;), through the Company&rsquo;s
Dividend Reinvestment and Stock Purchase and Sale Plan (the &ldquo;Stock Purchase Plan&rdquo;).&nbsp;&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In rendering this opinion, I have examined such
corporate records and other documents, including the Amended and Restated Certificate of Incorporation of the Company, the&nbsp;Second
Amended and Restated By-Laws&nbsp;of the Company and have reviewed such matters of law as I have deemed necessary for this opinion.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Based upon the foregoing I am of the opinion that,
when the Shares shall have been issued and sold on the terms contemplated by the Stock Purchase Plan, the Shares will be validly issued,
fully paid and non-assessable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">I express no opinion as to the applicability of,
compliance with, or effect of the laws of any states, or as to any matter subject to such laws, other than the laws of the State of New
York.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">I consent to the filing
of this opinion as an exhibit to the Registration Statement and to being named under the heading &ldquo;Legal Matters&rdquo; in the Registration
Statement. In giving this consent, I do not thereby admit that I am in the category of persons whose consent is required under Section
7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify; text-indent: 0in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 35%">Very truly yours,</TD>
  <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Alyssa Hochberg
Fontaine</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Alyssa Hochberg Fontaine</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Executive Vice President,
General Counsel,</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Chief Risk Officer
and Secretary</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Tompkins Financial
Corporation</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify; text-indent: 0in">&nbsp;&nbsp;</P>


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


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
<HTML>
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<!-- Field: Rule-Page --><div style="margin: 0; 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: 0pt 0; text-align: left"><a href="tmp-s3_072624.htm">Tompkins Financial Corporation S-3</a></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="ex231001.jpg" ALT="" STYLE="height: 61px; width: 150px"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 35%">&nbsp;</TD>
  <TD STYLE="width: 30%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">KPMG LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">265 Clinton Square</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">Rochester, NY 14604-1701</P>
</TD>
  <TD STYLE="width: 35%">&nbsp;</TD></TR>
</TABLE>



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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our reports dated February 29, 2024, with
respect to the consolidated financial statements of Tompkins Financial Corporation and subsidiaries, and the effectiveness of internal
control over financial reporting, 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">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 50%; text-align: left"><IMG SRC="ex231002.jpg" ALT="" STYLE="height: 31px; width: 150px"></TD>
</TR></TABLE>

<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">Rochester, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 26, 2024</P>

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

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

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

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

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

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

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

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

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

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

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

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

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<TD STYLE="width: 30%"></TD><TD STYLE="width: 70%">KPMG LLP, a Delaware limited liability partnership and a member firm of<BR>
the KPMG global organization of independent member firms affiliated
with<BR>
KPMG International Limited, a private English company limited by guarantee.</TD>
</TR></TABLE>

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


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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLES
<TEXT>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><a href="tmp-s3_072624.htm">Tompkins Financial Corporation S-3</a></P>

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

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

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

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

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="height: 29.65pt">
    <TD STYLE="border: Black 1pt solid; vertical-align: top; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Security Type</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Security Class Title</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Fee Calculation or Carry Forward Rule</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Amount Registered</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 7%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Proposed Maximum Offering Price Per Unit</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Maximum Aggregate Offering Price</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 7%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Fee Rate</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Amount of Registration Fee</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Carry Forward Form Type</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Carry Forward File Number</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Carry Forward Initial Effective Date</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; height: 29.65pt; text-align: center"><FONT STYLE="font-size: 10pt">Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward</FONT></TD></TR>
  <TR STYLE="height: 12.25pt">
    <TD COLSPAN="13" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Newly Registered Securities</FONT></TD></TR>
  <TR STYLE="height: 12.25pt">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Fees to be Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Common Stock, par value $0.10 per share</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">457(c)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">200,000<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">57.73<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">$11,546,000<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">0.0001476</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">$1,704.19</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Fees Previously Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="height: 12.25pt">
    <TD COLSPAN="13" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Carry Forward Securities</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Carry Forward Securities</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Common Stock, par value $0.10 per share</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">415(a)(6)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">94,163<SUP>(1)(3)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$3,615,859.20<SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">S-3</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">333- 258191</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;8/4/2021</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$414.38</FONT></TD></TR>
  <TR STYLE="height: 12.1pt">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center"><FONT STYLE="font-size: 10pt">Total Offering Amounts</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center"><FONT STYLE="font-size: 10pt">$15,161,859.20<SUP>(2)(3)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center"><FONT STYLE="font-size: 10pt">$1,704.19</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="height: 12.1pt">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center"><FONT STYLE="font-size: 10pt">Total Fees Previously Paid</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.1pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="height: 13pt">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center"><FONT STYLE="font-size: 10pt">Total Fee Offsets</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="height: 13pt">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center"><FONT STYLE="font-size: 10pt">Net Fee Due</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center"><FONT STYLE="font-size: 10pt">$1,704.19</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; height: 13pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &ldquo;Securities Act of 1933&rdquo;), this Registration Statement
also covers additional securities that may be issued as a result of stock splits, stock dividends, recapitalization or other similar transactions.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>The maximum aggregate offering price reflected in the table above has been estimated solely for the purpose of calculating the amount
of the registration fee pursuant to Rule 457(c) of the Securities Act of 1933. The offering price per unit and maximum aggregate offering
price are based on the average of the high ($58.95) and low ($56.50) sales prices of the common stock, as reported on the NYSE American
LLC, on July 22, 2024.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(3)</TD><TD>This Registration Statement also includes 94,163 unsold shares (the &ldquo;Carry Forward Shares&rdquo;) from the Registrant&rsquo;s
Registration Statement on Form S-3 filed with the Commission on July 27, 2021 (SEC File No. 333-258191) (the &ldquo;Prior Registration
Statement&rdquo;) which shares had been carried forward from the Registrant&rsquo;s Registration Statement on Form S-3 filed with the
Commission on July 23, 2018 (SEC File No. 333-226312), the Registrant&rsquo;s Registration Statement on Form S-3 filed with the Commission
on August 13, 2015 (SEC File No. 333-206062), and the Registrant&rsquo;s Registration Statement on Form S-3 filed with the Commission
on September 6, 2012 (SEC File No. 333-183753), as amended September 19, 2012 (the &ldquo;2012 Registration Statement&rdquo;), and in
respect of which the Registrant paid a filing fee of $414.38 in connection with the filing of the 2012 Registration Statement (calculated
at the filing fee rate in effect at the time of the filing of the 2012 Registration Statement), and no additional filing fee is due with
respect to the Carry Forward Shares in connection with the filing of this Registration Statement. During the grace period afforded by
Rule 415(a)(5) under the Securities Act, the Registrant may continue to offer and sell under the Prior Registration Statement the Carry
Forward Shares being registered hereunder. To the extent that, after the filing but prior to the effectiveness of this Registration Statement,
the Registrant sells any Carry Forward Shares under the Prior Registration Statement, the Registrant will identify in a pre-effective
amendment to this Registration Statement the updated number of Carry Forward Shares from the Prior Registration Statement to be included
in this Registration Statement pursuant to Rule&nbsp;415(a)(6) and, if applicable, the updated amount of new securities to be registered
<FONT STYLE="color: #333333; background-color: white">on this Registration Statement.</FONT> Pursuant to Rule 415(a)(6) under the Securities
Act, the offering of the Carry Forward Shares under the Prior Registration Statement will be deemed terminated as of the date of effectiveness
of this Registration Statement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 121.5pt 0pt 144.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 121.5pt 0pt 144.8pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 121.5pt 0pt 144.8pt">&nbsp;</P>


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