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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">UNITED
  STATES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">SECURITIES
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">FORM 8-K</font></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
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      <div>&#160;</div>
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            <tr>
              <td width="74%" style="BORDER-TOP: black 4px solid; BORDER-LEFT: black 4px solid"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;<img src="logo.jpg" alt="logo"></font></td>
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                <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;<font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">COMMUNITY BANK
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            </tr>
            <tr>
              <td colspan="2" width="96%" style="BORDER-RIGHT: black 4px solid; BORDER-LEFT: black 4px solid; BORDER-BOTTOM: black 4px solid">
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    charter)</font></font></div>
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            <tr>
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              <td width="33%" style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-DECORATION: underline">5790
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  satisfy the filing obligation of the Registrant under any of the following
  provisions:</font></div>
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  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
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  Section 18 of the Securities Exchange Act of 1934 (the &#8220;Exchange Act&#8221;), or
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      </div>
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            <tr>
              <td width="32%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-DECORATION: underline">&#160;Exhibit
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              <td width="68%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-DECORATION: underline">Description&#160;</font></td>
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  duly authorized.</font></div>
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      <div>&#160;</div>
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              <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;Date: January
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text: cbu8k4thqtr2008.htm
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington,
  D.C. 20549
  FORM 8-K
  CURRENT
  REPORT
  Pursuant to Section 13 OR
  15(d) of the Securities Exchange Act of 1934
  Date of
  Report
  (Date of earliest event
  reported)
  : January 22, 2009
  COMMUNITY BANK
        SYSTEM, INC.
  (Exact
        name of registrant as specified in its
    charter)
  Delaware
  001-13695
  16-1213679
  (State or other
        jurisdiction of incorporaton)
  (Commission File
        Number)
  (I.R.S. Employer
        Identification No.)
  5790
        Widewaters Parkway, DeWitt, New York
  13214-1883
  (Address of
        principal executive offices)
  (Zip
        Code)
  (315)
  445-2282
  (Registrant's
  telephone number, including area code)
  _________________________________
  (Former
  Name or Former Address, if Changed Since Last Report)
  Check the
  appropriate box below if the form 8-K filing is intended to simultaneously
  satisfy the filing obligation of the Registrant under any of the following
  provisions:
  o
  Written
  communications pursuant to Rule 425 under the Securities Act (17 CFR
  230.425)
  o
  Soliciting
  material pursuant to rule 14a-12 under the Exchange Act (17 CFR
  240.14a-12)
  o
  Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
  (17 CFR 240.13e-4(c))
  Item 2.02 Results of Operations and
  Financial Condition.
  On
  January 22, 2009, Community Bank System, Inc. announced its results of
  operations for the quarter ending December 31, 2008. The public announcement was
  made by means of a news release, the text of which is set forth in Exhibit 99
  hereto.
  The
  information in this Form 8-K, including Exhibit 99 attached hereto, is being
  furnished under Item 12 and shall not be deemed to be "filed" for purposes of
  Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), or
  incorporated by reference in any filing under the Securities Act of 1933, as
  amended, or the Exchange Act, except as shall be expressly set forth by specific
  reference in such filing.
  Item
  9.01  Financial Statements and Exhibits.
  The
  following exhibit is filed as a part of this report:
  Exhibit
        No.
  Description
  99
  Press Release, dated
        December 31, 2008
  Signatures
  Pursuant
  to the requirements of The Securities Exchange Act of 1934, the registrant has
  duly caused this report to be signed on its behalf by the undersigned hereunto
  duly authorized.
  Community
  Bank System, Inc.
  Date: January
        22, 2009
  /s/ Mark E Tryniski
  Mark E.
        Tryniski, President, Chief Executive Officer and Director
  Date: January
        22, 2009
  /s/
        Scott Kingsley
  Scott
        Kingsley, Executive Vice President and Chief Financial
    Officer