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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

AI Filing Summary & Sentiment

File numbers found in text: 001-31277

Date
October 18, 2005
Author
Donald Walker
Form
UPLOAD
Company
PARTNERS TRUST FINANCIAL GROUP INC (CIK 0001163345)

Letter

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

Show Raw Text
<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>