December 18, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Eric Envall
| Re: | Financial Institutions, Inc. Registration Statement on Form S-4 File No. 333-251030 |
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 Form S-4 filed by the Registrant with the U. S. Securities and Exchange Commission be accelerated so that the same may become effective at 12:00 p.m. on Tuesday, December 22, 2020, or as soon thereafter as practicable.
If you have any questions or comments, please contact Alexander McClean of Harter Secrest & Emery LLP at (585) 231-1248.
| Very truly yours, | ||
| Financial Institutions, Inc. | ||
| By: | /s/ W. Jack Plants | |
| W. Jack Plants | ||
| Senior Vice President and Corporate Treasurer | ||
