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8-K - FORM 8-K CHANGE IN ACCOUNTANTS - BERKSHIRE HILLS BANCORP INCform8k_033111.htm







                                                                                  Exhibit 99.1





March 31, 2011



Securities and Exchange Commission
Washington, D.C. 20549


Ladies and gentlemen:

We have read Berkshire Hills Bancorp, Inc.’s statements included under Item 4.01 of its Form 8-K filed on March 31, 2011 and we agree with such statements concerning our firm.




/s/ Wolf & Company, P.C.