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Filing tables
Filing exhibits
- S-4/A Registration of securities issued in business combination transactions
- 8.1 Form S-4 Cbna 02 2011 Exhibit 8.1
- 23.2 Form S-4 Cbna 02 2011 Exhibit 23.2
- 23.3 Form S-4 Cbna 02 2011 Exhibit 23.3
- 23.4 Form S-4 Cbna 02 2011 Exhibit 23.4
- 23.5 Form S-4 Cbna 02 2011 Exhibit 23.5
- 99.1 Form S-4 Cbna 02 2011 Exhibit 99.1 Proxy Card
CBU similar filings
- 23 Dec 19 Registration of securities issued in business combination transactions
- 8 Dec 16 Registration of securities issued in business combination transactions
- 30 Mar 15 Registration of securities issued in business combination transactions
- 15 Feb 11 Registration of securities issued in business combination transactions (amended)
- 11 Jan 11 Registration of securities issued in business combination transactions
- 12 Mar 04 Registration of securities issued in business combination transactions
- 13 Aug 03 Registration of securities issued in business combination transactions
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Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-4 of our report, dated March 11, 2010, relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Community Bank System, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009. We also consent to the reference to us under the heading “Experts” in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Buffalo, New York
February 14, 2011