By EDGAR – As Correspondence
July 26, 2018
The Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: | Division of Corporation Finance |
RE: | Tompkins Financial Corporation Registration Statement on Form S-3 File No.: 333-226312 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effectiveness of the above-referenced Registration Statement on Form S-3 of Tompkins Financial Corporation (the “Issuer”) be accelerated to Monday, July 30, 2018, at 4:00 p.m., or as soon thereafter as practicable.
Very truly yours, | |||
TOMPKINS FINANCIAL CORPORATION | |||
By: | /S/ Kathleen A. Manley | ||
Kathleen A. Manley, | |||
Assistant Vice President & | |||
Corporate Secretary |