Exhibit 16

April 5, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Community Bank System, Inc. 401(k) Employee
Stock Ownership Plan (copy attached), which we understand will be filed with the
Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part
of the Form 8-K of Community Bank System, Inc. 401(k) Employee Stock Ownership
Plan dated April 3, 2006. We agree with the statements concerning our Firm in
such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP