EX-99.1 CHARTER 2 form8kexh_033111.htm LETTER REGARDING CHANGE IN ACCOUNTANTS form8kexh_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.