SEC Comment Letter 0000000000-25-003560 to Beacon Financial Corp (BBT)
Beacon Financial Corp
Date: April 3, 2025 · CIK: 0001108134 · Accession: 0000000000-25-003560
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286052
Letter
Re: Berkshire Hills Bancorp, Inc. Registration Statement on Form S-4 Filed March 24, 2025 File No. 333-286052 Dear Nitin J. Mhatre:
April 3, 2025
Nitin J. Mhatre President and CEO Berkshire Hills Bancorp, Inc. 60 State Street Boston, MA 02109
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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Marc Levy, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 3, 2025 Nitin J. Mhatre President and CEO Berkshire Hills Bancorp, Inc. 60 State Street Boston, MA 02109 Re: Berkshire Hills Bancorp, Inc. Registration Statement on Form S-4 Filed March 24, 2025 File No. 333-286052 Dear Nitin J. Mhatre: 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Marc Levy, Esq. </TEXT> </DOCUMENT>