SEC Comment Letter for FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831) (FISI) — Aug 24, 2018
FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831)
Date: Aug. 24, 2018 · CIK: 0000862831 · Accession: 0000000000-18-026385
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-226861
Letter
August 23, 2018 William Kreienberg, Esq. Executive V.P., Chief Corp. Development Executive and General Counsel Financial Institutions, Inc. 220 Liberty Street Warsaw, NY 14569 Re:Financial Institutions, Inc. Registration Statement on Form S-3 Filed August 16, 2018 File No. 333-226861 Dear Mr. Kreienberg: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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August 23, 2018
William Kreienberg, Esq.
Executive V.P., Chief Corp. Development Executive and General Counsel
Financial Institutions, Inc.
220 Liberty Street
Warsaw, NY 14569
Re:Financial Institutions, Inc.
Registration Statement on Form S-3
Filed August 16, 2018
File No. 333-226861
Dear Mr. Kreienberg:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services