<SEC-DOCUMENT>0001144204-17-006192-index.html : 20170206
<SEC-HEADER>0001144204-17-006192.hdr.sgml : 20170206
<ACCEPTANCE-DATETIME>20170206160942
ACCESSION NUMBER:		0001144204-17-006192
CONFORMED SUBMISSION TYPE:	S-4/A
PUBLIC DOCUMENT COUNT:		14
FILED AS OF DATE:		20170206
DATE AS OF CHANGE:		20170206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNITY BANK SYSTEM, INC.
		CENTRAL INDEX KEY:			0000723188
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				161213679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-214961
		FILM NUMBER:		17575704

	BUSINESS ADDRESS:	
		STREET 1:		5790 WIDEWATERS PKWY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
		BUSINESS PHONE:		8007242262

	MAIL ADDRESS:	
		STREET 1:		5790 WIDEWATERS PARKWAY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc
		DATE OF NAME CHANGE:	20130729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc.
		DATE OF NAME CHANGE:	20130726

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK SYSTEM INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4/A
<SEQUENCE>1
<FILENAME>v458256_s4a.htm
<DESCRIPTION>S-4/A
<TEXT>
Document 1 - file: v458256_s4a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>2
<FILENAME>v458256_ex8-1.htm
<DESCRIPTION>EXHIBIT 8.1
<TEXT>
Document 2 - file: v458256_ex8-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>v458256_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 3 - file: v458256_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>v458256_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
Document 4 - file: v458256_ex23-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>5
<FILENAME>v458256_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 5 - file: v458256_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>6
<FILENAME>v458256_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 6 - file: v458256_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>line.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: line.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>logo_communitybanksys.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: logo_communitybanksys.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>spacer.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: spacer.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>logo_merchantsbanc.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: logo_merchantsbanc.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>logo_piperjaffary.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: logo_piperjaffary.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>sig_piperjaffary.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: sig_piperjaffary.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>pg1img1_ex8-1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: pg1img1_ex8-1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>pg1img1_ex23-3.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: pg1img1_ex23-3.jpg

</DOCUMENT>
</SEC-DOCUMENT>