<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>exhibit21_11807.txt
<DESCRIPTION>SUBSIDIARIES OF THE REGISTRANT
<TEXT>
                                                                      EXHIBIT 21
                                                                      ----------


                         SUBSIDIARIES OF THE REGISTRANT
                         ------------------------------


     1.   Westbank - Massachusetts

          a. P W B & T, Inc. - Massachusetts

          b. Park West Securities Corporation - Massachusetts

          c. Park West Real Estate Investment Trust, Inc. - Delaware

          d. New London Trust Financial Services Corporation - New Hampshire


     2.   Westbank Capital Trust I - Delaware
          225 Park Avenue
          West Springfield, Massachusetts 01089

</TEXT>
</DOCUMENT>