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Chemung Financial Corporation

One Chemung Canal Plaza

Elmira, New York 14901

 

 

May 5, 2020

 

Via Edgar

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:  Chemung Financial Corporation
   Registration Statement on Form S-3 (Registration No. 333-237854)
   Request for Acceleration of Effectiveness

 

 

Ladies and Gentlemen:

 

Chemung Financial Corporation, a New York corporation (the “Company”), hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective at 1:30 p.m., Eastern time, on May 7, 2020, or as soon thereafter as is practicable.

 

 

  Very truly yours,
   
   
  /s/ Anders M. Tomson
  Anders M. Tomson
  President and Chief Executive Officer
  (Duly Authorized Representative)