SEC Comment Letter for BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Jul 28, 2017
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: July 28, 2017 · CIK: 0001108134 · Accession: 0000000000-17-026685
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File numbers found in text: 333-219372
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Mail Stop 4720 July 28 , 2017 Michael P. Daly President and Chief Executive Officer Berkshire Hills Bancorp , Inc. 24 North Street Pittsfield, M A 01201 Re: Berkshire Hills Bancorp , Inc. Registration Statement on Form S -4 Filed July 20 , 2017 File No. 333-219372 Dear M r. Daly : This is to advise you that we have not reviewed and will not review your registration statement s. Please refer to Rule s 460 and 461 regarding requests for acceleration . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Servi ces cc: Lawrence M. F. Spaccasi , Esq.