EX-21
       
(Exhibit 21)
      Subsidiaries of Financial Institutions, Inc.
 
       
      Wyoming County Bank (99.65% owned)
      National Bank of Geneva (100% owned)
      First Tier Bank & Trust (100% owned)
      Bath National Bank (100% owned)
      Burke Group, Inc. (100% owned)
      The FI Group, Inc. (100% owned)
      FISI Statutory Trust I (100% owned)

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