February 5, 2019

Wm. Gordon Prescott
Sr. Executive Vice President and General Counsel
Berkshire Hills Bancorp, Inc.
60 State Street
Boston, MA 02109

       Re: Berkshire Hills Bancorp, Inc.
           Registration Statement on Form S-4
           Filed February 4, 2019
           File No. 333-229506

Dear Mr. Prescott:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Financial
Services
cc:    Marc P. Levy, Esq.