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 FormS-3 FileNo. 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 FormS-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 |