-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WWZDxR/nG2mqCu1+TZpb+oDM4QUqoWaMD1QieMyn41xcyIZSOjEs8aTaUfnNSa0S ofQRMbWMT6C3UaSpICLysA== 0001019056-10-001048.txt : 20110301 0001019056-10-001048.hdr.sgml : 20110301 20100818170642 ACCESSION NUMBER: 0001019056-10-001048 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOMPKINS FINANCIAL CORP CENTRAL INDEX KEY: 0001005817 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 161482357 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 460 THE COMMONS CITY: ITHACA STATE: NY ZIP: 14851 BUSINESS PHONE: 6072733210 MAIL ADDRESS: STREET 1: THE COMMONS STREET 2: PO BOX 460 CITY: ITHACA STATE: NY ZIP: 14851 FORMER COMPANY: FORMER CONFORMED NAME: TOMPKINS TRUSTCO INC DATE OF NAME CHANGE: 19990512 FORMER COMPANY: FORMER CONFORMED NAME: TOMPKINS COUNTY TRUSTCO INC DATE OF NAME CHANGE: 19960117 CORRESP 1 filename1.htm Unassociated Document
VIA EDGAR
August 18, 2010

Mr. Mark Webb
Legal Branch Chief
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
 
Dear Mr. Webb:

Tompkins Financial Corporation (“the Company”) has received the letter from the Staff of the Securities and Exchange Commission (“the Comment Letter”) dated August 5, 2010, concerning the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009, and the Company’s Quarterly Report for the quarter ended March 31, 2010.

This letter serves to acknowledge that you have agreed to our request for an extension to the 10 business day due date so that we may provide you with all the information you requested in the Comment Letter.  We will provide you with our response no later than Thursday, September 2, 2010.  Please contact me at (607) 274-2037 if you have any questions.
 
Sincerely,
/s/ Francis M. Fetsko 
Francis M.  Fetsko
Executive Vice President
& Chief Financial Officer 

 
 
 
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