SEC Comment Letter for BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Feb 13, 2012
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Feb. 13, 2012 · CIK: 0001108134 · Accession: 0000000000-12-007771
AI Filing Summary & Sentiment
File numbers found in text: 000-51584
Letter
February 13, 2012 Via E-mail Mr. Kevin P. Riley Executive Vice President and Chief Financial 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, 2010 Filed March 16, 2011 Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 9, 2011 File No. 000-51584
Dear Mr. Riley: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John P. Nolan
John P. Nolan Senior Assistant Chief Accountant
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February 13, 2012 Via E-mail Mr. Kevin P. Riley Executive Vice President and Chief Financial 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, 2010 Filed March 16, 2011 Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 9, 2011 File No. 000-51584 Dear Mr. Riley: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant