BERKSHIRE HILLS BANCORP, INC.
60 State Street
Boston, Massachusetts 02109
February 21, 2019
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 333-229506) | |||
| 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 February 25, 2019 at 4:00 p.m., or as soon thereafter as is practicable.
| Very truly yours, | |
| /s/Wm. Gordon Prescott | |
| Wm. Gordon Prescott | |
| Senior Executive Vice President and General Counsel | |
| (Duly Authorized Representative) |
