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SEC Company Response from BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Dec 5, 2011

BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Dec. 5, 2011 · CIK: 0001108134 · Accession: 0000943374-11-000680

AI Filing Summary & Sentiment

File numbers found in text: 000-51584

Date
December 5, 2011
Author
/s/ Marc P. Levy
Form
CORRESP
Company
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance 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. Nolan:

We are writing to confirm our telephone conversation of November 30, 2011 regarding the November 22, 2011 comment letter issued by the Securities and Exchange Commission on the above-referenced filings by Berkshire Hills Bancorp, Inc. (the “Company”). As we discussed, to enable the Company to be fully responsive to the Staff’s comments, the Staff agreed to allow the Company an extension of the time period for responding to the comments. The Company will file its responses to the Staff’s comments on or before December 19, 2011.

Sincerely,
/s/ Marc P. Levy

Show Raw Text
CORRESP
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filename1.htm

    coorespondence120511.htm

LUSE GORMAN POMERENK & SCHICK

A PROFESSIONAL CORPORATION

ATTORNEYS AT LAW

5335 WISCONSIN AVENUE, N.W., SUITE 780

WASHINGTON, D.C. 20015

TELEPHONE (202) 274-2000

FACSIMILE (202) 362-2902

www.luselaw.com

WRITER'S DIRECT DIAL NUMBER

WRITER’S E-MAIL

(202) 274-2009

mlevy@luselaw.com

December 5, 2011

Via EDGAR

Mr. John P. Nolan

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

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. Nolan:

We are writing to confirm our telephone conversation of November 30, 2011 regarding the November 22, 2011 comment letter issued by the Securities and Exchange Commission on the above-referenced filings by Berkshire Hills Bancorp, Inc. (the “Company”).  As we discussed, to enable the Company to be fully responsive to the Staff’s comments, the Staff agreed to allow the Company an extension of the time period for responding to the comments.  The Company will file its responses to the Staff’s comments on or before December 19, 2011.

Sincerely,

/s/ Marc P. Levy

Marc P. Levy

cc:           Wm. Gordon Prescott, Esq.

Benjamin Phippen, CPA