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SEC Company Response from BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Jan 25, 2011

BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Jan. 25, 2011 · CIK: 0001108134 · Accession: 0001144204-11-003862

AI Filing Summary & Sentiment

File numbers found in text: 333-170798

Date
Jan. 25, 2011
Author
/s/Wm. Gordon Prescott
Form
CORRESP
Company
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)

Letter

Unassociated Document

BERKSHIRE HILLS BANCORP, INC.

24 North Street

Pittsfield, Massachusetts 01201

January 25, 2011

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Berkshire Hills Bancorp, Inc.

Registration Statement on Form S-4 (Registration Number 333-170798)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Berkshire Hills Bancorp, Inc., a Delaware corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-4 be declared effective on January 28, 2011 at 4:00 p.m., or as soon thereafter as is practicable.

The Company hereby acknowledges that:

·

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
/s/Wm. Gordon Prescott

Show Raw Text
CORRESP
1
filename1.htm

    Unassociated Document

    BERKSHIRE
HILLS BANCORP, INC.

    24 North
Street

    Pittsfield,
Massachusetts 01201

    January
25, 2011

    Via
Edgar

    Securities
and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C. 20549

              Re:

              Berkshire
      Hills Bancorp, Inc.

              Registration
      Statement on Form S-4 (Registration Number
  333-170798)

              Request for
      Acceleration of
      Effectiveness

    Ladies
and Gentlemen:

    Berkshire Hills Bancorp, Inc., a
Delaware corporation (the “Company”), hereby requests that the Company’s
Registration Statement on Form S-4 be declared effective on January 28, 2011 at
4:00 p.m., or as soon thereafter as is practicable.

    The Company hereby acknowledges
that:

              ·

              should
      the Commission or the staff, acting pursuant to delegated authority,
      declare the filing effective, it does not foreclose the Commission from
      taking any action with respect to the
filing;

              ·

              the
      action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the Company
      from its full responsibility for the adequacy and accuracy of the
      disclosure in the filing; and

              ·

              the
      Company may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person
      under the federal securities laws of the United
  States.

              Very
      truly yours,

              /s/Wm. Gordon Prescott

              Wm.
      Gordon Prescott

              Vice
      President and General Counsel (Duly Authorized
    Representative)