SEC Comment Letter for FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831) (FISI) — Nov 27, 2024
FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831)
Date: Nov. 27, 2024 · CIK: 0000862831 · Accession: 0000000000-24-013171
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283475
Letter
November 27, 2024 Martin K. Birmingham President and CEO Financial Institutions, Inc. 220 Liberty Street Warsaw, NY 14569 Re:Financial Institutions, Inc. Registration Statement on Form S-3 Filed November 26, 2024 File No. 333-283475 Dear Martin K. Birmingham: 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Jeffrey M. Cardone, Esq.
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November 27, 2024
Martin K. Birmingham
President and CEO
Financial Institutions, Inc.
220 Liberty Street
Warsaw, NY 14569
Re:Financial Institutions, Inc.
Registration Statement on Form S-3
Filed November 26, 2024
File No. 333-283475
Dear Martin K. Birmingham:
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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Jeffrey M. Cardone, Esq.