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    <div style="text-align: right; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Registration No. 333-_________</div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">As filed with the Securities and Exchange Commission on September 26, 2019</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">UNITED STATES</font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Washington, D.C.&#160; 20549</font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">_________________________</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">FORM S-8</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">REGISTRATION STATEMENT</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">UNDER</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">THE SECURITIES ACT OF 1933</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Berkshire Hills Bancorp, Inc.</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Exact Name of Registrant as Specified in its Charter)</font></div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" id="z5087a3a653c349d4b2bbde9ae4d7d818">

        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Delaware</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">04-3510455</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(State or Other Jurisdiction of</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(I.R.S. Employer Identification No.)</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Incorporation or Organization)</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">60 State StreetBoston, Massachusetts 02109</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"></font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Address of Principal Executive Offices)</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> </font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
        </font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">SI Financial Group, Inc. 2012 Equity Incentive
          Plan</font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">SI Financial Group, Inc. 2005 Equity Incentive Plan</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Full Title of the Plan)</font></font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Copies to:</font></div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" id="z964d8cc58f2f423c9de5d1d31ea6f325">

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          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Mr. Richard M. Marotta</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Lawrence M.F. Spaccasi, Esquire</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">President and Chief Executive Officer</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">D. Max Seltzer, Esquire</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Berkshire Hills Bancorp, Inc.</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Luse Gorman, PC</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">60 State Street</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">5335 Wisconsin Ave., N.W., Suite 780</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Boston, Massachusetts 02109</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Washington, DC 20015-2035</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(413) 443-5601</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(202) 274-2000</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Name, Address and Telephone</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50.02%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Number of Agent for Service)</font></div>
          </td>
          <td style="width: 49.98%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting
        company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
        Act&#8221;):</font></div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" id="z4e01d697c2fa458a885ff390a4d1153a">

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          <td style="width: 66.66%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Large accelerated filer <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9746;</font></font></div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Accelerated filer <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Non-accelerated filer&#160; <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Smaller reporting company<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Emerging growth company <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
        with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
    <div><br>
    </div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
        Securities Act of 1933 check the following box <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9746;</font></font></div>
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">CALCULATION OF REGISTRATION FEE</font></div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" id="z513052b5abaf4473b5465af7044995ba">

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          <td style="width: 22.13%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Title of</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Securities</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">to be</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Registered</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Amount</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">to be</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Proposed</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Maximum</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Offering Price</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Per Share</font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Proposed</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Maximum</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Aggregate</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Offering Price</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Amount of</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Registration</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Fee</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4,310<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$11.84<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$51,031</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$6</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">6,960<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$19.59<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$136,347</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$17</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">6,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$23.34<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$140,040</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$17</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">49,200<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(5)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$22.94<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$1,128,648</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$137</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4,310<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(6)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$24.40<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$105,164</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$13</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">45,120<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(7)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$24.71<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$1,114,916</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$135</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">7,200<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(8)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$29.13<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$209,736</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$25</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common stock, par value $0.01 per share</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">9,600<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(9)</sup></font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$30.94<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(10)</sup></font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$297,024</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$36</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Total Securities</font></div>
          </td>
          <td style="width: 18.28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">132,700</font></div>
          </td>
          <td style="width: 19.61%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">__</font></div>
          </td>
          <td style="width: 21.44%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$3,182,906</font></div>
          </td>
          <td style="width: 18.53%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$386</font></div>
          </td>
        </tr>

    </table>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">_________________________</font></div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z10b4736a022e44a0820dfcc89d35a36d">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(1)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the SI
                    Financial Group, Inc. 2012 Equity Incentive Plan (the &#8220;2012 Equity Plan&#8221;) and the SI Financial Group, Inc. 2005 Equity Incentive Plan (the &#8220;2005 Equity Plan&#8221;) as a result of a stock split, stock dividend or similar adjustment of the
                    outstanding common stock of Berkshire Hills Bancorp, Inc. (the &#8220;Company&#8221;) pursuant to 17 C.F.R. Section&#160;230.416(a).</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="zee1fa15911d54814a0aba315fa7c7aad">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(2)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 24, 2010, but have not been
                    exercised by the recipient pursuant to the 2005 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="zdc1dc35dfcb346b98d665e1b404c9e2e">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(3)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 16, 2011, but have not been
                    exercised by the recipient pursuant to the 2005 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z2a927afc62694dd388cc2700f7a41d5a">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(4)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on March 21, 2012, but have not been exercised
                    by the recipient pursuant to the 2005 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z0be74a88573a4412970d068d04b0a328">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(5)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on October 24, 2012, but have not been exercised
                    by the recipient pursuant to the 2012 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="zd4e5a38bb54845c8bd39d0abca5faca0">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(6)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 26, 2014, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z76229f2bf22c44b7aec2a8ed0b77a4ed">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(7)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on September 23, 2015, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="zb8a03d80382d42b886cc5a87e33f39cd">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(8)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 24, 2016, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z166b4dd287734b5a882135c1255cb795">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(9)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Represents the number of shares of common stock currently reserved for issuance for options that were granted on January 24, 2018, but have not been exercised
                    by the recipient pursuant to the 2012 Equity Plan.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z0b3875b8b1d24c97b7c95ac481fae48b">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(10)</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Determined pursuant to 17 C.F.R. Section 230.457(h)(1) under the Securities Act upon the basis of the price at which the options may be exercised.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">_________________________</font></div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">This Registration Statement shall become effective upon filing in accordance with Section 8(a) of the Securities Act of
        1933 and 17 C.F.R. &#167; 230.462.</font></div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">2</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">PART I.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Items 1 and 2.</font><font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab"> </font><font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;</font><font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;</font><font style="width: 9pt;
        font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;</font><font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;&#160;&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;
        font-weight: bold;"> Plan Information; and Registrant Information and Employee Plan Annual Information</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The documents containing the information specified in Part I of Form S-8 have been or will be sent or
        given to participants in the Plan as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Such documents are not being filed with the Commission, but constitute (along with the documents
        incorporated by reference into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">PART II.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 3.&#160;&#160; </font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Incorporation of Documents by Reference</font></font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The following documents previously or concurrently filed with the Commission are hereby incorporated
        by reference in this Registration Statement:</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(a) The Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2018 (File No.
        001-15781), filed with the Commission on March 1, 2019, pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;);</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(b) All other reports filed by the Company pursuant to Section 13(a) or 15(d) of the Securities
        Exchange Act of 1934, as amended, since the end of the year covered by the Annual Report on Form 10-K referred to in (a) above; and</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(c) The description of the Company&#8217;s common stock contained in the Registration Statement on Form 8-A
        filed with the Commission&#160; on November 13, 2012 (File No. 001-15781).</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a),
        13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended, after the date hereof, and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
        securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and to be a part thereof from the date of the filing of such documents.&#160; Any statement contained in the documents incorporated, or deemed
        to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently
        filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes such statement.&#160; Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
        constitute a part of this Registration Statement and the prospectus.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">All information appearing in this Registration Statement and the prospectus is qualified in its
        entirety by the detailed information, including financial statements, appearing in the documents incorporated herein or therein by reference.</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 4.&#160; Description of Securities</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Not applicable.</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 5.&#160; Interests of Named Experts and Counsel</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">None.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">3</font></div>
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    </div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 6.&#160; Indemnification of Directors and Officers</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Section 145 of the Delaware General Corporation Law (&#8220;DGCL&#8221;), inter alia, empowers a Delaware
        corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or
        in the right of the corporation), by reason of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of
        another corporation, or other enterprise, against expenses (including attorneys&#8217; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person
        acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person&#8217;s conduct was
        unlawful. Similar indemnity is authorized for such person against expenses (including attorneys&#8217; fees) actually and reasonably incurred in connection with the defense or settlement of any such threatened, pending or completed action or suit if such
        person acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and provided further that (unless a court of competent jurisdiction otherwise provides) such person shall not have
        been adjudged liable to the corporation. Any such indemnification may be made only as authorized in each specific case upon a determination by the shareholders or disinterested directors or by independent legal counsel in a written opinion that
        indemnification is proper because the indemnitee has met the applicable standard of conduct.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Any such indemnification and advancement of expenses provided under Section 145 shall continue as to
        a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of such person's heirs, executors and administrators.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Section 145 further authorizes a corporation to purchase and maintain insurance on behalf of any
        person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against any liability asserted
        against him, and incurred by him in any such capacity, or arising out of his status as such, whether or not the corporation would otherwise have the power to indemnify him under Section 145.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Registrant has also entered into employment agreements with certain executive officers, which
        agreements require that the Registrant maintain a directors' and officers' liability policy for the benefit of such officers and that the Registrant will indemnify such officers and their heirs to the fullest extent permitted by law.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">In accordance with the DGCL (being Chapter 1 of Title 8 of the Delaware Code), Articles 10 and 11 of
        the Registrant's Certificate of Incorporation provide as follows:</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">TENTH:</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">A.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Each person who was or is made a party or is threatened to be made a party to or is otherwise involved in any action, suit or proceeding,
        whether civil, criminal, administrative or investigative (hereinafter a &#8220;proceeding&#8221;), by reason of the fact that he or she is or was a Director or an Officer of the Corporation or is or was serving at the request of the Corporation as a Director,
        Officer, employee or&#160; agent of another corporation or of a partnership, joint venture, trust or other enterprise, including service with respect to an employee benefit plan (hereinafter an &#8220;indemnitee&#8221;), whether the basis of such proceeding is
        alleged action in an official capacity as a Director, Officer, employee or agent or in any other capacity while serving as a Director, Officer, employee or agent, shall be indemnified and held harmless by the Corporation to the fullest extent
        authorized by the Delaware General Corporation Law, as the same exists or may hereafter be amended (but, in the case of any such amendment, only to the extent that such amendment permits the Corporation to provide broader indemnification rights
        than such law permitted the Corporation to provide prior to such amendment), against all expense, liability and loss (including attorneys' fees, judgments, fines, ERISA excise taxes or penalties and amounts paid in settlement) reasonably incurred
        or suffered by such indemnitee in connection therewith; provided, however, that, except as provided in Section C hereof with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such indemnitee in
        connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">4</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
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    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">B.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The right to indemnification conferred in Section A of this Article TENTH shall include the right to be paid by the Corporation the expenses
        incurred in defending any such proceeding in advance of its final disposition (hereinafter and &#8220;advancement of expenses&#8221;); provided, however, that, if the Delaware General Corporation Law requires, an advancement of expenses incurred by an
        indemnitee in his or her capacity as a Director or Officer (and not in any other capacity in which service was or is rendered by such indemnitee, including, without limitation, services to an employee benefit plan) shall be made only upon delivery
        to the Corporation of an undertaking (hereinafter an &#8220;undertaking&#8221;), by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately be determined by final judicial decision from which there is no further right to appeal
        (hereinafter a &#8220;final adjudication&#8221;) that such indemnitee is not entitled to be indemnified for such expenses under this Section or otherwise. The rights to indemnification and to the advancement of expenses conferred in Sections A and B of this
        Article TENTH shall be contract rights and such rights shall continue as to an indemnitee who has ceased to be a Director, Officer, employee or agent and shall inure to the benefit of the indemnitee's heirs, executors and&#160; administrators.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">C.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">If a claim under Section A or B of this Article TENTH is not paid in full by the Corporation within sixty days after a written claim has been
        received by the Corporation, except in the case of a claim for an advancement of expenses, in which case the applicable period shall be twenty days, the indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid
        amount of the claim. If successful in whole or in&#160; part in any such suit, or in a suit brought by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the indemnitee shall be entitled to be paid also the
        expenses of prosecuting or defending such suit. In (i) any suit brought by the indemnitee to enforce a right to indemnification hereunder (but not in a suit brought by the indemnitee to enforce a right to an advancement of expenses) it shall be a
        defense that, and (ii) in any suit by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking the Corporation shall be entitled to recover such expenses upon a final adjudication that, the indemnitee has not
        met any applicable standard for indemnification set forth in the Delaware General Corporation Law.&#160; Neither the failure of the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) to have made a
        determination prior to the commencement of such suit that indemnification of the indemnitee is proper in the circumstances because the indemnitee has met the applicable standard of conduct set forth in the Delaware General Corporation Law, nor an
        actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard of conduct, shall create a presumption that the indemnitee has not
        met the applicable standard of conduct or, in the case of such a suit brought by the indemnitee, be a defense to such suit. In any suit brought by the indemnitee to enforce a right to indemnification or to an advancement of expenses hereunder, or
        by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of proving that the indemnitee is not entitled to be indemnified, or to such advancement of expenses, under this Article TENTH or otherwise
        shall be on the Corporation.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">D.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The rights to indemnification and to the advancement of expenses conferred in this Article TENTH shall not be exclusive of any other right
        which any person may have or hereafter acquire under any statute, the Corporation&#8217;s Certificate of Incorporation, Bylaws, agreement, vote of stockholders or Disinterested Directors or otherwise.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">E.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Corporation may maintain insurance, at its expense, to protect itself and any Director, Officer, employee or agent of the Corporation or
        subsidiary or Affiliate or another corporation, partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether or not the Corporation would have the power to indemnify such person against such expense,
        liability or loss under the Delaware General Corporation Law.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">F.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Corporation may, to the extent authorized from time to time by the Board of Directors, grant rights to indemnification and to the
        advancement of expenses to any employee or agent of the Corporation to the fullest extent of the provisions of this Article TENTH with respect to the indemnification and advancement of expenses of Directors and Officers of the Corporation.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">ELEVENTH:</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">A.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Director of this Corporation shall not be personally liable to the Corporation or its stockholders for monetary damages for breach of
        fiduciary duty as a Director, except for liability: (i) for any breach of the Director's duty of loyalty to the Corporation or its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing
        violation of law; (iii) under Section 174 of the Delaware General Corporation</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">5</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
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    </div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Law; or (iv) for any transaction from which the Director derived an improper personal benefit. If the Delaware General
        Corporation Law is amended to authorize corporate action further eliminating or limiting the personal liability of Directors, then the liability of a Director of the Corporation shall be eliminated or limited to the fullest extent permitted by the
        Delaware General Corporation Law, as so amended.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Any repeal or modification of the foregoing paragraph by the stockholders of the Corporation shall
        not adversely affect any right of protection of a Director of the Corporation existing at the time of such repeal or modification.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
        to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against
        public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or
        controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
        opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the
        final adjudication of such issue.</font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 7.&#160; Exemption From Registration Claimed.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Not applicable.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 8.&#160; List of Exhibits.</font></div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" id="zc404082365494659b510cd4d4553818b">

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            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Regulation S-K</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Exhibit Number</font></div>
          </td>
          <td style="width: 5.22%; vertical-align: bottom;">&#160;</td>
          <td style="width: 39.72%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Document</font></div>
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          <td style="width: 5.22%; vertical-align: bottom;">&#160;</td>
          <td style="width: 29.98%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Reference to Prior Filing or</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Exhibit No. Attached Hereto</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="http://www.sec.gov/Archives/edgar/data/1108134/0000928385-00-000656-index.html"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="http://www.sec.gov/Archives/edgar/data/1108134/0000928385-00-000656-index.html">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1108134/0000928385-00-000656-index.html"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Form of Common Stock Certificate</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">*</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">5</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="ex5-s8_bhlbeip092319.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="ex5-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Opinion




                  of Luse Gorman, PC</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Attached as Exhibit 5</font></div>
          </td>
        </tr>
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          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412018988/v307914_def14a.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">10.1</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412018988/v307914_def14a.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412018988/v307914_def14a.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">SI Financial Group, Inc. 2012 Equity
                  Incentive Plan</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">**</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412031665/v314358_s8.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">10.2</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412031665/v314358_s8.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1500213/000114420412031665/v314358_s8.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Form of Equity Award Agreements for the SI
                  Financial Group, Inc. 2012 Equity Incentive Plan</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">***</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="http://www.sec.gov/Archives/edgar/data/1292580/000091431705001177/def14a-67441_si.txt"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">10.3</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="http://www.sec.gov/Archives/edgar/data/1292580/000091431705001177/def14a-67441_si.txt">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1292580/000091431705001177/def14a-67441_si.txt"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">SI Financial Group, Inc. 2005 Equity
                  Incentive Plan</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">****</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">23.1</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="ex5-s8_bhlbeip092319.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="ex5-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Consent




                  of Luse Gorman, PC</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Contained in Exhibit 5</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex232-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times,
                  serif;">23.2</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="ex232-s8_bhlbeip092319.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="ex232-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Consent




                  of Crowe LLP</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Attached as Exhibit 23.2</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex233-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times,
                  serif;">23.3</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="ex233-s8_bhlbeip092319.htm">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="ex233-s8_bhlbeip092319.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Consent




                  of PricewaterhouseCoopers LLP</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Attached as Exhibit 23.3</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">24</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;"><a href="#POWEROFATTORNEY">&#160;</a></td>
          <td style="width: 39.72%; vertical-align: top;">
            <div style="text-align: left;"><a href="#POWEROFATTORNEY"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Power of Attorney</font></a></div>
          </td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Contained on Signature Page</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.85%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 39.72%; vertical-align: top;">&#160;</td>
          <td style="width: 5.22%; vertical-align: top;">&#160;</td>
          <td style="width: 29.98%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">_________________________</font></div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z6c886736029a45b2aad9cf3d339d7fca">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">*</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1 (File No. 333-32146) originally filed by the Company under the Securities Act
                    of 1933 with the Commission on March 10, 2000, and all amendments or reports filed for the purpose of updating such description.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z91701dfa05af4a95b1370289454db3b4">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">**</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Incorporated by reference to Appendix B to the proxy statement for the Annual
                      Meeting of Stockholders of SI Financial Group, Inc. (File No. 000-54241), filed by SI Financial Group, Inc. under the Securities Exchange Act of 1934 on March 30, 2012.</font></font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z1e0b82b3382149bbabb39cc9c4c8ab42">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">***</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Incorporated by reference to Exhibit 99.2 to the Registration Statement on Form S-8 (File No. 333-181648) originally filed by SI Financial Group, Inc. under
                    the Securities Act of 1933 with the Commission on May 24, 2012.</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z5958fc53d4ae4911b7ef9182ca56331c">

            <tr>
              <td style="width: 27pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">****</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Incorporated by reference to Appendix A to the proxy statement for the Annual
                      Meeting of Stockholders of SI Financial Group, Inc. (File No. 000-50801), filed by SI Financial Group, Inc. under the Securities Exchange Act of 1934 on April 6, 2005.</font></font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">6</font></div>
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" class="DSPFListTable" id="z09c6d3265c04453aa6f91d0b4db65d7b">

            <tr>
              <td style="width: 72pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 9.</font></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Undertakings</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The undersigned registrant hereby undertakes:</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">1.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">To file, during any period in which offers or sales are being made, a post-effective amendment to the Registration Statement to include any
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">2.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
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          fide</font> offering thereof;</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">3.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">That, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section
        13(a) or 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
        be deemed to be the initial <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;">bona fide</font> offering thereof;</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">5.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of
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        in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">6.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
        of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
        unenforceable.&#160; In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
        of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
        precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
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      <div style="page-break-after:always;" id="DSPFPageBreak">
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">SIGNATURES</font></div>
    <div><br>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">The
          Registrant.</font>&#160; Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration
        Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Boston, Commonwealth of Massachusetts, on this 26<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> day of September, 2019.</font></div>
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        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">BERKSHIRE HILLS BANCORP, INC.</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">
            <div style="text-align: right;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">By:&#160;&#160; <br>
              </font></div>
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            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;/s/ Richard M. Marotta</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Richard M. Marotta</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">President and Chief Executive Officer</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.91%; vertical-align: top;">&#160;</td>
          <td style="width: 9.93%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Duly Authorized Representative)</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</font></div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">We, the undersigned directors and officers of Berkshire Hills Bancorp, Inc. (the &#8220;Company&#8221;) hereby
        severally constitute and appoint Richard M. Marotta, as our true and lawful attorney and agent, to do any and all things in our names in the capacities indicated below which said Richard M. Marotta may deem necessary or advisable to enable the
        Company to comply with the Securities Act of 1933, and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be issued upon the exercise of stock options
        granted under the SI Financial Group, Inc. 2005 Equity Incentive Plan and SI Financial Group, Inc. 2012 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated
        below the registration statement and any and all amendments (including post-effective amendments) thereto; and we hereby approve, ratify and confirm all that said Richard M. Marotta shall do or cause to be done by virtue thereof.</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form S-8
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            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Signatures</font></div>
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          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top; border-bottom: #000000 2px solid;">
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          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top; border-bottom: #000000 2px solid;">
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          </td>
        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">
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          <td style="width: 29.65%; vertical-align: top;">
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            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;/s/ William H. Hughes III</font></div>
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            <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;/s/ Cornelius D. Mahoney</font></div>
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Registration No. 333-_________
As filed with the Securities and Exchange Commission on September 26, 2019
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
_________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Berkshire Hills Bancorp, Inc.
(Exact Name of Registrant as Specified in its Charter)
Delaware
04-3510455
(State or Other Jurisdiction of
(I.R.S. Employer Identification No.)
Incorporation or Organization)
60 State StreetBoston, Massachusetts 02109
(Address of Principal Executive Offices)
SI Financial Group, Inc. 2012 Equity Incentive
          Plan
SI Financial Group, Inc. 2005 Equity Incentive Plan
(Full Title of the Plan)
Copies to:
Mr. Richard M. Marotta
Lawrence M.F. Spaccasi, Esquire
President and Chief Executive Officer
D. Max Seltzer, Esquire
Berkshire Hills Bancorp, Inc.
Luse Gorman, PC
60 State Street
5335 Wisconsin Ave., N.W., Suite 780
Boston, Massachusetts 02109
Washington, DC 20015-2035
(413) 443-5601
(202) 274-2000
(Name, Address and Telephone
Number of Agent for Service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting
        company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the "Exchange
        Act"):
Large accelerated filer
☒
Accelerated filer
☐
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
        with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
        Securities Act of 1933 check the following box
☒
CALCULATION OF REGISTRATION FEE
Title of
Securities
to be
Registered
Amount
to be
Registered
(1)
Proposed
Maximum
Offering Price
Per Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration
Fee
Common stock, par value $0.01 per share
4,310
(2)
$11.84
(10)
$51,031
$6
Common stock, par value $0.01 per share
6,960
(3)
$19.59
(10)
$136,347
$17
Common stock, par value $0.01 per share
6,000
(4)
$23.34
(10)
$140,040
$17
Common stock, par value $0.01 per share
49,200
(5)
$22.94
(10)
$1,128,648
$137
Common stock, par value $0.01 per share
4,310
(6)
$24.40
(10)
$105,164
$13
Common stock, par value $0.01 per share
45,120
(7)
$24.71
(10)
$1,114,916
$135
Common stock, par value $0.01 per share
7,200
(8)
$29.13
(10)
$209,736
$25
Common stock, par value $0.01 per share
9,600
(9)
$30.94
(10)
$297,024
$36
Total Securities
132,700
__
$3,182,906
$386
_________________________
(1)
Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the SI
                    Financial Group, Inc. 2012 Equity Incentive Plan (the "2012 Equity Plan") and the SI Financial Group, Inc. 2005 Equity Incentive Plan (the "2005 Equity Plan") as a result of a stock split, stock dividend or similar adjustment of the
                    outstanding common stock of Berkshire Hills Bancorp, Inc. (the "Company") pursuant to 17 C.F.R. Section 230.416(a).
(2)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 24, 2010, but have not been
                    exercised by the recipient pursuant to the 2005 Equity Plan.
(3)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 16, 2011, but have not been
                    exercised by the recipient pursuant to the 2005 Equity Plan.
(4)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on March 21, 2012, but have not been exercised
                    by the recipient pursuant to the 2005 Equity Plan.
(5)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on October 24, 2012, but have not been exercised
                    by the recipient pursuant to the 2012 Equity Plan.
(6)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 26, 2014, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.
(7)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on September 23, 2015, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.
(8)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on February 24, 2016, but have not been
                    exercised by the recipient pursuant to the 2012 Equity Plan.
(9)
Represents the number of shares of common stock currently reserved for issuance for options that were granted on January 24, 2018, but have not been exercised
                    by the recipient pursuant to the 2012 Equity Plan.
(10)
Determined pursuant to 17 C.F.R. Section 230.457(h)(1) under the Securities Act upon the basis of the price at which the options may be exercised.
_________________________
This Registration Statement shall become effective upon filing in accordance with Section 8(a) of the Securities Act of
        1933 and 17 C.F.R. § 230.462.
2
PART I.
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Items 1 and 2.
Plan Information; and Registrant Information and Employee Plan Annual Information
The documents containing the information specified in Part I of Form S-8 have been or will be sent or
        given to participants in the Plan as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission") under the Securities Act.
Such documents are not being filed with the Commission, but constitute (along with the documents
        incorporated by reference into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The following documents previously or concurrently filed with the Commission are hereby incorporated
        by reference in this Registration Statement:
(a) The Company's Annual Report on Form 10-K for the year ended December 31, 2018 (File No.
        001-15781), filed with the Commission on March 1, 2019, pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended (the "Exchange Act");
(b) All other reports filed by the Company pursuant to Section 13(a) or 15(d) of the Securities
        Exchange Act of 1934, as amended, since the end of the year covered by the Annual Report on Form 10-K referred to in (a) above; and
(c) The description of the Company's common stock contained in the Registration Statement on Form 8-A
        filed with the Commission  on November 13, 2012 (File No. 001-15781).
All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a),
        13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended, after the date hereof, and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
        securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and to be a part thereof from the date of the filing of such documents.  Any statement contained in the documents incorporated, or deemed
        to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently
        filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
        constitute a part of this Registration Statement and the prospectus.
All information appearing in this Registration Statement and the prospectus is qualified in its
        entirety by the detailed information, including financial statements, appearing in the documents incorporated herein or therein by reference.
Item 4.  Description of Securities
Not applicable.
Item 5.  Interests of Named Experts and Counsel
None.
3
Item 6.  Indemnification of Directors and Officers
Section 145 of the Delaware General Corporation Law ("DGCL"), inter alia, empowers a Delaware
        corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or
        in the right of the corporation), by reason of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of
        another corporation, or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person
        acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person's conduct was
        unlawful. Similar indemnity is authorized for such person against expenses (including attorneys' fees) actually and reasonably incurred in connection with the defense or settlement of any such threatened, pending or completed action or suit if such
        person acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and provided further that (unless a court of competent jurisdiction otherwise provides) such person shall not have
        been adjudged liable to the corporation. Any such indemnification may be made only as authorized in each specific case upon a determination by the shareholders or disinterested directors or by independent legal counsel in a written opinion that
        indemnification is proper because the indemnitee has met the applicable standard of conduct.
Any such indemnification and advancement of expenses provided under Section 145 shall continue as to
        a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of such person's heirs, executors and administrators.
Section 145 further authorizes a corporation to purchase and maintain insurance on behalf of any
        person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against any liability asserted
        against him, and incurred by him in any such capacity, or arising out of his status as such, whether or not the corporation would otherwise have the power to indemnify him under Section 145.
The Registrant has also entered into employment agreements with certain executive officers, which
        agreements require that the Registrant maintain a directors' and officers' liability policy for the benefit of such officers and that the Registrant will indemnify such officers and their heirs to the fullest extent permitted by law.
In accordance with the DGCL (being Chapter 1 of Title 8 of the Delaware Code), Articles 10 and 11 of
        the Registrant's Certificate of Incorporation provide as follows:
TENTH:
A.
Each person who was or is made a party or is threatened to be made a party to or is otherwise involved in any action, suit or proceeding,
        whether civil, criminal, administrative or investigative (hereinafter a "proceeding"), by reason of the fact that he or she is or was a Director or an Officer of the Corporation or is or was serving at the request of the Corporation as a Director,
        Officer, employee or  agent of another corporation or of a partnership, joint venture, trust or other enterprise, including service with respect to an employee benefit plan (hereinafter an "indemnitee"), whether the basis of such proceeding is
        alleged action in an official capacity as a Director, Officer, employee or agent or in any other capacity while serving as a Director, Officer, employee or agent, shall be indemnified and held harmless by the Corporation to the fullest extent
        authorized by the Delaware General Corporation Law, as the same exists or may hereafter be amended (but, in the case of any such amendment, only to the extent that such amendment permits the Corporation to provide broader indemnification rights
        than such law permitted the Corporation to provide prior to such amendment), against all expense, liability and loss (including attorneys' fees, judgments, fines, ERISA excise taxes or penalties and amounts paid in settlement) reasonably incurred
        or suffered by such indemnitee in connection therewith; provided, however, that, except as provided in Section C hereof with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such indemnitee in
        connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.
4
B.
The right to indemnification conferred in Section A of this Article TENTH shall include the right to be paid by the Corporation the expenses
        incurred in defending any such proceeding in advance of its final disposition (hereinafter and "advancement of expenses"); provided, however, that, if the Delaware General Corporation Law requires, an advancement of expenses incurred by an
        indemnitee in his or her capacity as a Director or Officer (and not in any other capacity in which service was or is rendered by such indemnitee, including, without limitation, services to an employee benefit plan) shall be made only upon delivery
        to the Corporation of an undertaking (hereinafter an "undertaking"), by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately be determined by final judicial decision from which there is no further right to appeal
        (hereinafter a "final adjudication") that such indemnitee is not entitled to be indemnified for such expenses under this Section or otherwise. The rights to indemnification and to the advancement of expenses conferred in Sections A and B of this
        Article TENTH shall be contract rights and such rights shall continue as to an indemnitee who has ceased to be a Director, Officer, employee or agent and shall inure to the benefit of the indemnitee's heirs, executors and  administrators.
C.
If a claim under Section A or B of this Article TENTH is not paid in full by the Corporation within sixty days after a written claim has been
        received by the Corporation, except in the case of a claim for an advancement of expenses, in which case the applicable period shall be twenty days, the indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid
        amount of the claim. If successful in whole or in  part in any such suit, or in a suit brought by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the indemnitee shall be entitled to be paid also the
        expenses of prosecuting or defending such suit. In (i) any suit brought by the indemnitee to enforce a right to indemnification hereunder (but not in a suit brought by the indemnitee to enforce a right to an advancement of expenses) it shall be a
        defense that, and (ii) in any suit by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking the Corporation shall be entitled to recover such expenses upon a final adjudication that, the indemnitee has not
        met any applicable standard for indemnification set forth in the Delaware General Corporation Law.  Neither the failure of the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) to have made a
        determination prior to the commencement of such suit that indemnification of the indemnitee is proper in the circumstances because the indemnitee has met the applicable standard of conduct set forth in the Delaware General Corporation Law, nor an
        actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard of conduct, shall create a presumption that the indemnitee has not
        met the applicable standard of conduct or, in the case of such a suit brought by the indemnitee, be a defense to such suit. In any suit brought by the indemnitee to enforce a right to indemnification or to an advancement of expenses hereunder, or
        by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of proving that the indemnitee is not entitled to be indemnified, or to such advancement of expenses, under this Article TENTH or otherwise
        shall be on the Corporation.
D.
The rights to indemnification and to the advancement of expenses conferred in this Article TENTH shall not be exclusive of any other right
        which any person may have or hereafter acquire under any statute, the Corporation's Certificate of Incorporation, Bylaws, agreement, vote of stockholders or Disinterested Directors or otherwise.
E.
The Corporation may maintain insurance, at its expense, to protect itself and any Director, Officer, employee or agent of the Corporation or
        subsidiary or Affiliate or another corporation, partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether or not the Corporation would have the power to indemnify such person against such expense,
        liability or loss under the Delaware General Corporation Law.
F.
The Corporation may, to the extent authorized from time to time by the Board of Directors, grant rights to indemnification and to the
        advancement of expenses to any employee or agent of the Corporation to the fullest extent of the provisions of this Article TENTH with respect to the indemnification and advancement of expenses of Directors and Officers of the Corporation.
ELEVENTH:
A.
Director of this Corporation shall not be personally liable to the Corporation or its stockholders for monetary damages for breach of
        fiduciary duty as a Director, except for liability: (i) for any breach of the Director's duty of loyalty to the Corporation or its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing
        violation of law; (iii) under Section 174 of the Delaware General Corporation
5
Law; or (iv) for any transaction from which the Director derived an improper personal benefit. If the Delaware General
        Corporation Law is amended to authorize corporate action further eliminating or limiting the personal liability of Directors, then the liability of a Director of the Corporation shall be eliminated or limited to the fullest extent permitted by the
        Delaware General Corporation Law, as so amended.
Any repeal or modification of the foregoing paragraph by the stockholders of the Corporation shall
        not adversely affect any right of protection of a Director of the Corporation existing at the time of such repeal or modification.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
        to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against
        public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or
        controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
        opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the
        final adjudication of such issue.
Item 7.  Exemption From Registration Claimed.
Not applicable.
Item 8.  List of Exhibits.
Regulation S-K
Exhibit Number
Document
Reference to Prior Filing or
Exhibit No. Attached Hereto
4
Form of Common Stock Certificate
*
5
Opinion

                  of Luse Gorman, PC
Attached as Exhibit 5
10.1
SI Financial Group, Inc. 2012 Equity
                  Incentive Plan
**
10.2
Form of Equity Award Agreements for the SI
                  Financial Group, Inc. 2012 Equity Incentive Plan
***
10.3
SI Financial Group, Inc. 2005 Equity
                  Incentive Plan
****
23.1
Consent

                  of Luse Gorman, PC
Contained in Exhibit 5
23.2
Consent

                  of Crowe LLP
Attached as Exhibit 23.2
23.3
Consent

                  of PricewaterhouseCoopers LLP
Attached as Exhibit 23.3
24
Power of Attorney
Contained on Signature Page
_________________________
*
Incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1 (File No. 333-32146) originally filed by the Company under the Securities Act
                    of 1933 with the Commission on March 10, 2000, and all amendments or reports filed for the purpose of updating such description.
**
Incorporated by reference to Appendix B to the proxy statement for the Annual
                      Meeting of Stockholders of SI Financial Group, Inc. (File No. 000-54241), filed by SI Financial Group, Inc. under the Securities Exchange Act of 1934 on March 30, 2012.
***
Incorporated by reference to Exhibit 99.2 to the Registration Statement on Form S-8 (File No. 333-181648) originally filed by SI Financial Group, Inc. under
                    the Securities Act of 1933 with the Commission on May 24, 2012.
****
Incorporated by reference to Appendix A to the proxy statement for the Annual
                      Meeting of Stockholders of SI Financial Group, Inc. (File No. 000-50801), filed by SI Financial Group, Inc. under the Securities Exchange Act of 1934 on April 6, 2005.
6
Item 9.
Undertakings
The undersigned registrant hereby undertakes:
1.
To file, during any period in which offers or sales are being made, a post-effective amendment to the Registration Statement to include any
        material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
2.
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
        registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona

          fide
offering thereof;
3.
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
        termination of the offering;
4.
That, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section
        13(a) or 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
        be deemed to be the initial
bona fide
offering thereof;
5.
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of
        the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
        in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and
6.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
        of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
        unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
        of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
        precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
7
SIGNATURES
The
          Registrant.
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration
        Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Boston, Commonwealth of Massachusetts, on this 26
th
day of September, 2019.
BERKSHIRE HILLS BANCORP, INC.
By:
/s/ Richard M. Marotta
Richard M. Marotta
President and Chief Executive Officer
(Duly Authorized Representative)
POWER OF ATTORNEY
We, the undersigned directors and officers of Berkshire Hills Bancorp, Inc. (the "Company") hereby
        severally constitute and appoint Richard M. Marotta, as our true and lawful attorney and agent, to do any and all things in our names in the capacities indicated below which said Richard M. Marotta may deem necessary or advisable to enable the
        Company to comply with the Securities Act of 1933, and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be issued upon the exercise of stock options
        granted under the SI Financial Group, Inc. 2005 Equity Incentive Plan and SI Financial Group, Inc. 2012 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated
        below the registration statement and any and all amendments (including post-effective amendments) thereto; and we hereby approve, ratify and confirm all that said Richard M. Marotta shall do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form S-8
        has been signed by the following persons in the capacities and on the date indicated.
Signatures
Title
Date
/s/ Richard M. Marotta
President, Chief Executive Officer and Director
September 26, 2019
Richard M. Marotta
(principal executive officer)
/s/ James M. Moses
Senior Executive Vice President and
September 26, 2019
James M. Moses
Chief Financial Officer
(principal financial and accounting officer)
/s/ William J. Ryan
Chairman of the Board of Directors
September 26, 2019
William J. Ryan
/s/ Baye Adofo-Wilson
Director
September 26, 2019
Baye Adofo-Wilson
/s/ Rheo A. Brouillard
Director
September 26, 2019
Rheo A. Brouillard
/s/ David M. Brunelle
Director
September 26, 2019
David M. Brunelle
/s/ Robert M. Curley
Director
September 26, 2019
Robert M. Curley
/s/ John B. Davies
Director
September 26, 2019
John B. Davies
/s/ J. Williar Dunlaevy
Director
September 26, 2019
J. Williar Dunlaevy
/s/ William H. Hughes III
Director
September 26, 2019
William H. Hughes III
/s/ Cornelius D. Mahoney
Director
September 26, 2019
Cornelius D. Mahoney
/s/ Pamela A. Massad
Director
September 26, 2019
Pamela A. Massad
/s/ Laurie Norton Moffatt
Director
September 26, 2019
Laurie Norton Moffatt
/s/
D. Jeffrey Templeton
Director
September 26, 2019
D. Jeffrey Templeton