SEC Comment Letter for FINANCIAL INSTITUTIONS (FISI) — Nov 8, 2021
FINANCIAL INSTITUTIONS INC
Date: Nov. 8, 2021 · CIK: 0000862831 · Accession: 0000000000-21-013472
AI Filing Summary & Sentiment
File numbers found in text: 333-260593
Letter
United States securities and exchange commission logo November 5, 2021 Samuel J Burruano, Jr, Executive Vice President, Chief Legal Officer and Corporate Secretary Financial Institutions Inc 220 Liberty Street Warsaw, New York 14569 Re:Financial Institutions Inc. Registration Statement on Form S-3 Filed October 29, 2021 File No. 333-260593 Dear Mr. Burruano: 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance
Show Raw Text
United States securities and exchange commission logo
November 5, 2021
Samuel J Burruano, Jr,
Executive Vice President, Chief Legal Officer and Corporate Secretary
Financial Institutions Inc
220 Liberty Street
Warsaw, New York 14569
Re:Financial Institutions Inc.
Registration Statement on Form S-3
Filed October 29, 2021
File No. 333-260593
Dear Mr. Burruano:
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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance