BERKSHIRE BANCORP INC.
160 Broadway
New York, NY 10038
March 11, 2010
VIA EDGAR
Ms. Brittany Ebbertt
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| | Re: | Berkshire Bancorp, Inc. |
| | Form 10-K for Fiscal Year Ended December 31, 2008 |
| | Form 10-Q for the Period Ended September 30, 2009 |
Dear Ms. Ebbertt:
This will confirm our telephone conversation of March 10, 2010 regarding the timing of the responses of Berkshire Bancorp Inc. (the “Company”), to the comments contained in your letter to the Company, which we received on March 1, 2010.
As I advised you during our conversation, inasmuch as the Company is currently preparing its 10-K for the fiscal year ended December 31, 2009, we will respond to your comments on or before March 31, 2010.
Please call me at (212) 791-5362 if you have any questions.
| | Very truly yours, |
| | |
| | /s/ Steven Rosenberg, |
| | President and CEO |
