<SEC-DOCUMENT>0000943374-17-000375.txt : 20170901
<SEC-HEADER>0000943374-17-000375.hdr.sgml : 20170901
<ACCEPTANCE-DATETIME>20170802141710
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ACCESSION NUMBER:		0000943374-17-000375
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170802

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
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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
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<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">BERKSHIRE HILLS BANCORP, INC.</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">24 North Street</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Pittsfield, Massachusetts 01201</div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">August 2, 2017</div>

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<div style="TEXT-ALIGN: left; FONT-VARIANT: small-caps; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><u>Via Edgar</u></div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Securities and Exchange Commission</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">100 F Street, N.E.</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Washington, D.C. 20549</div>

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<div style="TEXT-ALIGN: left; MARGIN-LEFT: 36pt"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Re:<font style="WIDTH: 9pt; DISPLAY: inline-block; FONT-SIZE: 1px" id="TRGRRTFtoHTMLTab">&#160;</font>&#160;<font style="WIDTH: 9pt; DISPLAY: inline-block; FONT-SIZE: 1px" id="TRGRRTFtoHTMLTab">&#160;</font>&#160;</font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Berkshire Hills Bancorp, Inc.</font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Registration Statement on Form S-4 (Registration Number 333-219372)</div>

<div style="text-align: left; text-indent: 72pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"><u>Request for Acceleration of Effectiveness</u></div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Ladies and Gentlemen:</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">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.</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 252pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Very truly yours,</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 252.45pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>/s/Wm. Gordon Prescott</u></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 252pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Wm. Gordon Prescott</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: -0.45pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 252.45pt; FONT-SIZE: 10pt">Senior Vice President and General Counsel (Duly Authorized Representative)</div>

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