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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): January 2, 2008

                          BERKSHIRE HILLS BANCORP, INC.
                          -----------------------------
             (Exact name of registrant as specified in its charter)

         Delaware                      0-51584                04-3510455
         --------                      --------               ----------
(State or other jurisdiction of       (Commission            (IRS Employer
         incorporation)               File Number)         Identification No.)

         24 North Street, Pittsfield, Massachusetts           01201
         ------------------------------------------           ------
         (Address of principal executive offices)             (Zip Code)

       Registrant's telephone number, including area code: (413) 443-5601
                                                           --------------

                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]   Written communications pursuant to Rule 425 under the Securities Act
      (17 CFR 230.425)

[ ]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act
      (17 CFR 240.14a-12)

[ ]   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[ ]   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

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ITEM 7.01       REGULATION FD DISCLOSURE.
                ------------------------

         On January 2, 2008, Berkshire Hills Bancorp, Inc. (the "Company"), the
holding company for Berkshire Bank, announced it expected to issue its fourth
quarter earnings release after the market closes on Thursday, January 24, 2008.
The Company will conduct a conference call at 10:00 a.m. Eastern Time on January
25, 2008 to discuss the results for the quarter and year ended December 31,
2007. Instructions on how to access the call are contained in the press release,
a copy of which is attached as Exhibit 99.1 and incorporated herein by
reference.

ITEM 9.01       FINANCIAL STATEMENTS AND EXHIBITS.
                ---------------------------------

        (a)     Financial Statements of Businesses Acquired: Not applicable

        (b)     Pro Forma Financial Information:  Not applicable

        (c)     Shell Company Transactions:  Not applicable

        (d)     Exhibits

                Number            Description
                ------            -----------

                99.1              Press Release dated January 2, 2008


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                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                Berkshire Hills Bancorp, Inc.



Date: January 2, 2008           By:/s/ Kevin P. Riley
                                   -------------------------------------------
                                   Kevin P. Riley
                                   Executive Vice President, Treasurer and Chief
                                   Financial Officer