Community Bank System, Inc. – ‘8-K’ for 4/3/06 – EX-16

On:  Friday, 4/7/06, at 12:46pm ET   ·   For:  4/3/06   ·   Accession #:  1169232-6-1858   ·   File #:  1-13695

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3     14K 
 2: EX-16       Letter Re: Change of Certifying Accountant             1      5K 

EX-16   —   Letter Re: Change of Certifying Accountant

                                                                      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                                                      

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		4/7/06		None on these Dates
		4/5/06
For Period End:		4/3/06
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