SEC Company Response from FINANCIAL INSTITUTIONS (FISI) — Feb 12, 2026
FINANCIAL INSTITUTIONS INC
Date: Feb. 12, 2026 · CIK: 0000862831 · Accession: 0001193125-26-048382
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CORRESP 1 filename1.htm CORRESP FINANCIAL INSTITUTIONS, INC. 220 Liberty Street Warsaw, NY 14569 February 12, 2026 V IA E DGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Financial Institutions, Inc. Registration Statement on Form S-4 (Registration No. 333- 293081) Request for Acceleration of Effectiveness To Whom It May Concern: Financial Institutions, Inc., a New York corporation (the “Company”), hereby requests that the Company’s above-referenced Registration Statement on Form S-4 be declared effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as is practicable. Sincerely, /s/ W. Jack Plants II W. Jack Plants II Executive Vice President, Chief Financial Officer and Treasurer (Duly Authorized Representative)