SEC Comment Letter for PARTNERS TRUST FINANCIAL GROUP INC (CIK 0001163345) — Oct 18, 2005
PARTNERS TRUST FINANCIAL GROUP INC (CIK 0001163345)
Date: Oct. 18, 2005 · CIK: 0001163345 · Accession: 0000000000-05-052990
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File numbers found in text: 001-31277
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 18, 2005
Mail Stop 4561
Mr. John A. Zawadzki
President and Chief Executive Officer
Partners Trust Financial Group, Inc.
233 Genesee Street
Utica, NY 13501
Re: Partners Trust Financial Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
File Number: 001-31277
Dear Mr. Zawadzki:
We have completed our limited review of your Form 10-K and
have
no further comments at this time.
Sincerely,
Donald Walker
Senior Assistant Chief Accountant
</TEXT>
</DOCUMENT>