-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VaF6pr2g+spTYaxE9dEZ1uPL5RH1FkGyz6P/Sh4xnk295bNT+Z6EAKg8EOXCrusB
 pNszd2w0smul6mW111tfSA==

<SEC-DOCUMENT>0000914317-07-000714.txt : 20070316
<SEC-HEADER>0000914317-07-000714.hdr.sgml : 20070316
<ACCEPTANCE-DATETIME>20070316152117
ACCESSION NUMBER:		0000914317-07-000714
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070316
DATE AS OF CHANGE:		20070316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BERKSHIRE HILLS BANCORP INC
		CENTRAL INDEX KEY:			0001108134
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
		IRS NUMBER:				043510455
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-51584
		FILM NUMBER:		07699890

	BUSINESS ADDRESS:	
		STREET 1:		24 NORTH ST.
		CITY:			PITTSFIELD
		STATE:			MA
		ZIP:			01201
		BUSINESS PHONE:		4134435601

	MAIL ADDRESS:	
		STREET 1:		24 NORTH ST
		CITY:			PITTSFIELD
		STATE:			MA
		ZIP:			01201
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>form10-k.htm
<DESCRIPTION>FORM 10-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>2
<FILENAME>ex10_3.htm
<DESCRIPTION>EX-10.3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.4
<SEQUENCE>3
<FILENAME>ex10_4.htm
<DESCRIPTION>EX-10.4
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>4
<FILENAME>ex10_5.htm
<DESCRIPTION>EX-10.5
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.0
<SEQUENCE>5
<FILENAME>ex23_0.htm
<DESCRIPTION>EX-23.0
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>6
<FILENAME>ex31_1.htm
<DESCRIPTION>EX-31.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>7
<FILENAME>ex31_2.htm
<DESCRIPTION>EX-31.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>8
<FILENAME>ex32_1.htm
<DESCRIPTION>EX-32.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>9
<FILENAME>ex32_2.htm
<DESCRIPTION>EX-32.2
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>graph.jpg
<DESCRIPTION>GRAPH
</DOCUMENT>
</SUBMISSION>