Fitch Upgrades & Withdraws Partners Trust's Ratings on Acquisition by M&T

Fitch Ratings has upgraded and withdrawn the ratings for Partners Trust Financial Group, Inc. (Nasdaq:PRTR), to 'A-' from 'BBB-', upon the completion of its acquisition by M&T Bank Corporation (NYSE:MTB) (rated 'A-/F1' by Fitch). A complete list of ratings is provided at the end of this release.

Fitch placed PRTR's ratings on Rating Watch Positive on July 19, 2007, following its announcement of an agreement to merge with MTB. Upon consummation of this transaction on Nov. 30, 2007, PRTR's ratings have been upgraded to align with those of the higher rated MTB franchise. Fitch subsequently withdraws the ratings for PRTR and its primary banking subsidiary.

Fitch upgrades, removes from Rating on Watch Positive, and withdraws the following ratings:

Partners Trust Financial Group, Inc.

--Issuer Default Rating (IDR) to 'A-' from 'BBB-';

--Short-term IDR to 'F1' from 'F3';

--Individual to 'B' from 'C';

--Support to '3' from '5';

Partners Trust Bank

--Long-term IDR to 'A-' from 'BBB-';

--Long-term deposits to 'A' from 'BBB';

--Short-term IDR to 'F1' from 'F3'

--Short-term deposits to 'F1' from 'F3';

--Individual to 'B' from 'C';

--Support to '3' from '5';

The Rating Outlook is Positive.

Fitch's rating definitions and the terms of use of such ratings are available on the agency's public site, www.fitchratings.com. Published ratings, criteria and methodologies are available from this site, at all times. Fitch's code of conduct, confidentiality, conflicts of interest, affiliate firewall, compliance and other relevant policies and procedures are also available from the 'Code of Conduct' section of this site.

Contacts:

Fitch Ratings
Doriana Gamboa, 212-908-0865 (New York)
Doris Hoffmann, 312-362-2057 (Chicago)
Kenneth Reed, 212-908-0540
(Media Relations, New York)

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