SEC Comment Letter for FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831) (FISI) — Dec 14, 2010

FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831)
Date: Dec. 14, 2010 · CIK: 0000862831 · Accession: 0000000000-10-074854

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 8, 2010

Author

Mark Webb

Form

UPLOAD

Company

FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 8, 2010 Peter G. Humphrey President, Chief Executive Officer and Director Financial Institutions, Inc. 220 Liberty Street Warsaw, New York 14569 Re: Financial Institutions, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 0-13888

Dear Mr. Humphrey:

We have completed our review of your Form 10-K for the fiscal year ended December 31, 2009, and we have no further comments. Sincerely, M a r k W e b b L e g a l B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

December 8, 2010
  Peter G. Humphrey President, Chief Executive Officer and Director Financial Institutions, Inc. 220 Liberty Street Warsaw, New York 14569
 Re:  Financial Institutions, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2009   File No. 0-13888

Dear Mr. Humphrey:

We have completed our review of your Form 10-K for the fiscal year ended
December 31, 2009, and we have no further comments.
Sincerely,
          M a r k  W e b b         L e g a l  B r a n c h  C h i e f

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