BERKSHIRE HILLS BANCORP, INC.

24 North Street

Pittsfield, Massachusetts 01201

August 2, 2017

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 333-219372)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Berkshire Hills Bancorp, Inc., a Delaware corporation (the "Company"), hereby requests that the above-referenced Company's Registration Statement on Form S-4 be declared effective on August 4, 2017 at 4:00 p.m., or as soon thereafter as is practicable.

Very truly yours,

/s/Wm. Gordon Prescott

Wm. Gordon Prescott

Senior Vice President and General Counsel (Duly Authorized Representative)