Chemung Financial Corporation
One Chemung Canal Plaza
Elmira, New York 14901
July 11, 2023
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. 333-272829) |
| | 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 July 13, 2023, 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) |