SEC Comment Letter for BERKSHIRE BANCORP — Oct 17, 2005
BERKSHIRE BANCORP INC /DE/ (CIK 0000759718)
Date: Oct. 17, 2005 · CIK: 0000759718 · Accession: 0000000000-05-052956
AI Filing Summary & Sentiment
Letter
VIA FACSIMILE AND U.S. MAIL October 17, Steven Rosenberg Chief Financial Officer Berkshire Bancorp, Inc. 160 Broadway New York, New York 10038
RE: Form 10-K for Fiscal Year Ended December 31, 2004 File No. 0-13649
Dear Mr. Rosenberg:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or in his absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
October 17,
2005
Steven Rosenberg
Chief Financial Officer
Berkshire Bancorp, Inc.
160 Broadway
New York, New York 10038
RE: Form 10-K for Fiscal Year Ended December 31, 2004
File No. 0-13649
Dear Mr. Rosenberg:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to the undersigned at (202) 551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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