SEC Comment Letter for BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Aug 7, 2009

BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Aug. 7, 2009 · CIK: 0001108134 · Accession: 0000000000-09-042786

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AI Filing Summary & Sentiment

File numbers found in text: 000-51584

Date

August 7, 2009

Author

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Form

UPLOAD

Company

BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 August 7, 2009 Kevin P. Riley Executive Vice President, Chief Financial Officer and Treasurer 24 North Street Pittsfield, Massachusetts 01201 By U.S. Mail and facsimile to (413) 443-3587 Re: Berkshire Hills Bancorp, Inc. Form 10-K for the fiscal year ended December 31, 2008 Form 10-Q for the quarterly period ended March 31, 2009 File No. 000-51584

Dear Mr. Riley: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , John P. Nolan Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4720          August 7, 2009  Kevin P. Riley Executive Vice President, Chief Financial Officer and Treasurer 24 North Street Pittsfield, Massachusetts 01201 By U.S. Mail and facsimile to (413) 443-3587
Re: Berkshire Hills Bancorp, Inc.
 Form 10-K for the fiscal year ended December 31, 2008  Form 10-Q for the quarterly period ended March 31, 2009  File No. 000-51584

Dear Mr. Riley:    We have completed our review of your Form 10-K and related filings and have no further comments at this time.                   S i n c e r e l y ,
John P. Nolan Senior Assistant Chief Accountant

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