SEC Company Response from FINANCIAL INSTITUTIONS (FISI) — Nov 9, 2021
FINANCIAL INSTITUTIONS INC
Date: Nov. 9, 2021 · CIK: 0000862831 · Accession: 0001193125-21-324055
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File numbers found in text: 333-260593
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CORRESP 1 filename1.htm CORRESP Samuel J. Burruano, Jr., Chief Legal Officer & Corporate Secretary November 9, 2021 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ms. Jessica Livingston Re: Financial Institutions, Inc. Registration Statement on Form S-3 Filed October 29, 2021 (File No. 333-260593) Ladies and Gentlemen: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Financial Institutions, Inc., a New York corporation (the “Registrant”), hereby requests that the effectiveness of the registration statement on Form S-3 (File No. 333-260593) as filed with the U.S. Securities and Exchange Commission (the “Commission”) on October 29, 2021, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time on Friday, November 12, 2021, or as soon thereafter as practicable. If you have any questions or comments, please contact Alexander McClean, Esq. of Harter Secrest & Emery at (585) 231-1248. Very truly yours, Financial Institutions, Inc. /s/ Samuel J. Burruano, Jr. Samuel J. Burruano, Jr. Executive Vice President, Chief Legal Officer and Corporate Secretary 220 Liberty Street | Warsaw, NY 14569 | Tel (585) 627-1349 | Fax (585) 627-1331 sjburruano@five-starbank.com