Correspondence 0000943374-25-000143 from Beacon Financial Corp (BBT)
Beacon Financial Corp
Date: April 4, 2025 · CIK: 0001108134 · Accession: 0000943374-25-000143
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286052
Letter
Via Edgar Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Mateo Berkshire Hills Bancorp, Inc. Registration Statement on Form S-4 (Registration Number 333-286052) Request for Acceleration of Effectiveness
Re:
Dear Ms. Mateo:
Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission (the “Commission”) promulgated under the Securities Act of 1933, as amended, Berkshire Hills Bancorp, Inc. hereby respectfully requests that the effectiveness of the above referenced registration statement on Form S-4, File No. 333-286052, as amended, be accelerated by the Commission so that it will become effective at 4:00 p.m. Eastern Time on April 8, 2025, or as soon thereafter as practicable.
Please contact Marc Levy of Luse Gorman, PC at (202) 274-2009 or mlevy@luselaw.com with any questions you may have. In addition, please notify Mr. Levy when this request for acceleration has been granted.
Very truly yours,
/s/ Wm. Gordon Prescott
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CORRESP 1 filename1.htm BERKSHIRE HILLS BANCORP, INC. 60 State Street Boston, Massachusetts 02109 April 4, 2025 Via Edgar Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Mateo Re: Berkshire Hills Bancorp, Inc. Registration Statement on Form S-4 (Registration Number 333-286052) Request for Acceleration of Effectiveness Dear Ms. Mateo: Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission (the “Commission”) promulgated under the Securities Act of 1933, as amended, Berkshire Hills Bancorp, Inc. hereby respectfully requests that the effectiveness of the above referenced registration statement on Form S-4, File No. 333-286052, as amended, be accelerated by the Commission so that it will become effective at 4:00 p.m. Eastern Time on April 8, 2025, or as soon thereafter as practicable. Please contact Marc Levy of Luse Gorman, PC at (202) 274-2009 or mlevy@luselaw.com with any questions you may have. In addition, please notify Mr. Levy when this request for acceleration has been granted. Very truly yours, /s/ Wm. Gordon Prescott Wm. Gordon Prescott Senior Executive Vice President, General Counsel & Corporate Secretary (Duly Authorized Representative) cc: Marc Levy