-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 g8ADaAE+EDkThuxemOrRDTPfuPd6YjMb/Xt/ZrNZ0sddUXvgQvxKmgKYWLE8/Sf5
 TjZUlhv6lrHaFq8M1ixHLg==

<IMS-DOCUMENT>0000950167-94-000019.txt : 19940322
<IMS-HEADER>0000950167-94-000019.hdr.sgml : 19940322
ACCESSION NUMBER:		0000950167-94-000019
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19931231
FILED AS OF DATE:		19940321

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST EMPIRE STATE CORP
		CENTRAL INDEX KEY:			0000036270
		STANDARD INDUSTRIAL CLASSIFICATION:	6022
		IRS NUMBER:				160968385
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		34
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		94517072

	BUSINESS ADDRESS:	
		STREET 1:		ONE M&T PLZ
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14240
		BUSINESS PHONE:		7168425445
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>000095016794000019-001-seq1-10-k-a.txt
<DESCRIPTION>EXHIBIT 99.1
</DOCUMENT>
</SUBMISSION>