SEC Company Response from FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831) (FISI) — Aug 23, 2018
FINANCIAL INSTITUTIONS INC (FISI, FIISO, FIISP) (CIK 0000862831)
Date: Aug. 23, 2018 · CIK: 0000862831 · Accession: 0001193125-18-256158
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File numbers found in text: 333-226861
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CORRESP 1 filename1.htm Acceleration Request August 23, 2018 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. David Lin Re: Financial Institutions, Inc. Registration Statement on Form S-3 File No. 333-226861 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Financial Institutions, Inc. (the “Registrant”), hereby requests that the effective date of the Registration Statement on Form S-3 filed by the Registrant with the U. S. Securities and Exchange Commission be accelerated so that the same may become effective at 4:30 p.m. on Friday, August 24, 2018, or as soon thereafter as practicable. If you have any questions or comments, please contact Alexander McClean of Harter Secrest & Emery LLP at (585) 232-6500. Very truly yours, Financial Institutions, Inc. By: /s/ Kevin B. Klotzbach Kevin B. Klotzbach Executive Vice President and Chief Financial Officer