SEC Comment Letter for BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Feb 6, 2019
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Feb. 6, 2019 · CIK: 0001108134 · Accession: 0000000000-19-001222
AI Filing Summary & Sentiment
File numbers found in text: 333-229506
Letter
February 5, 2019 Wm. Gordon Prescott Sr. Executive Vice President and General Counsel Berkshire Hills Bancorp, Inc. 60 State Street Boston, MA 02109 Re:Berkshire Hills Bancorp, Inc. Registration Statement on Form S-4 Filed February 4, 2019 File No. 333-229506 Dear Mr. Prescott: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 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. Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services cc: Marc P. Levy, Esq.
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February 5, 2019
Wm. Gordon Prescott
Sr. Executive Vice President and General Counsel
Berkshire Hills Bancorp, Inc.
60 State Street
Boston, MA 02109
Re:Berkshire Hills Bancorp, Inc.
Registration Statement on Form S-4
Filed February 4, 2019
File No. 333-229506
Dear Mr. Prescott:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 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.
Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services
cc: Marc P. Levy, Esq.