# CORRESP — FINANCIAL INSTITUTIONS INC  (FISI, FIISO, FIISP)  (CIK 0000862831)

> <strong>FINANCIAL INSTITUTIONS INC  (FISI, FIISO, FIISP)  (CIK 0000862831) → SEC staff</strong> · filed 2026-02-12 · ticker FISI, FIISO, FIISP · SIC 6021

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001193125-26-048382
- **Form:** CORRESP
- **Filer:** FINANCIAL INSTITUTIONS INC  (FISI, FIISO, FIISP)  (CIK 0000862831)
- **CIK:** 0000862831
- **Ticker:** FISI, FIISO, FIISP
- **Filed:** 2026-02-12
- **SIC industry:** 6021
- **HQ:** Warsaw, NY

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/862831/000119312526048382/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=862831&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for FINANCIAL INSTITUTIONS INC  (FISI, FIISO, FIISP)  (CIK 0000862831)

- UPLOAD — 2026-02-05 — /comment-letter/0000000000-26-001262

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, FINANCIAL INSTITUTIONS INC  (FISI, FIISO, FIISP)  (CIK 0000862831) (CIK 0000862831), filed 2026-02-12, accession 0001193125-26-048382. Retrieved via MORVS 2026-11-06 from https://api.morvs.ai/comment-letter/0001193125-26-048382.

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