SEC Company Response from BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134) (BBT) — Jan 19, 2012
BERKSHIRE HILLS BANCORP INC (BHLB) (CIK 0001108134)
Date: Jan. 19, 2012 · CIK: 0001108134 · Accession: 0001144204-12-002922
AI Filing Summary & Sentiment
File numbers found in text: 000-51584
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. Phippen:
We are writing to confirm our telephone conversation of today regarding the January 5, 2012 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 January 25, 2012.
Sincerely,
/s/ Marc P. Levy
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CORRESP
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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
January 19, 2012
Via EDGAR
Benjamin Phippen, CPA
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. Phippen:
We are writing to confirm our telephone conversation of today regarding the January 5, 2012 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 January 25, 2012.
Sincerely,
/s/ Marc P. Levy
Marc P. Levy
cc:
Wm. Gordon Prescott, Esq.
John P. Nolan, SEC