AbstractCommercial Banking (MIC: 8.1 SIC: 6021 NAIC: 522110)Community Bank System is a single bank holding company. As of Dec 31 2007, Co., through its wholly‐owned community banking subsidiary, Community Bank, N.A., operated 131 customer facilities throughout 25 counties of Upstate New York and five counties of Northeastern Pennsylvania, providing a range of commercial and retail banking services. In addition, Co.. provides administration, consulting and actuarial services to sponsors of employee benefit plans through its subsidiary, Benefit Plans Administrative Services, Inc. As of Dec 31 2007, Co. had total assets of $4.70 billion and total deposits of $3.23 billion.