SEC Comment Letter for BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Mar 9, 2007
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: March 9, 2007 · CIK: 0001108134 · Accession: 0000000000-07-012284
AI Filing Summary & Sentiment
Letter
Mail Stop 4561 March 9, 2007 Mr. Michael P. Daly President and Chief Executive Officer Berkshire Hills Bancorp, Inc. 24 North Street Pittsfield, Massachusetts 01201
Re: Berkshire Hills Bancorp, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 Forms 10-Q for the Quarterly Periods Ended March 31, 2006, June 30, 2006 and September 30, 2006 File No. 0-58514
Dear Mr. Daly:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Donald Walker
Senior Assistant Chief Accountant
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Mail Stop 4561 March 9, 2007 Mr. Michael P. Daly President and Chief Executive Officer Berkshire Hills Bancorp, Inc. 24 North Street Pittsfield, Massachusetts 01201 Re: Berkshire Hills Bancorp, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 Forms 10-Q for the Quarterly Periods Ended March 31, 2006, June 30, 2006 and September 30, 2006 File No. 0-58514 Dear Mr. Daly: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Donald Walker Senior Assistant Chief Accountant