Registration No. 333-_________

   As filed with the Securities and Exchange Commission on September 29, 2009

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

                              ___________________

                                    FORM S-8

                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933



                          Beacon Federal Bancorp, Inc.
             (Exact Name of Registrant as Specified in its Charter)

            Maryland                                     26-0706826
(State or Other Jurisdiction of             (I.R.S. Employer Identification No.)
 Incorporation or Organization)


                            5000 Brittonfield Parkway
                         East Syracuse, New York 13057
                    (Address of Principal Executive Offices)


                     Beacon Federal Retirement Savings Plan
                            (Full Title of the Plan)

                                   Copies to:

          Mr. Ross J. Prossner                Robert B. Pomerenk, Esquire
President and Chief Executive Officer       Luse Gorman Pomerenk & Schick, P.C.
     Beacon Federal Bancorp, Inc.          5335 Wisconsin Ave., N.W., Suite 780
      5000 Brittonfield Parkway                 Washington, DC 20015-2035
    East Syracuse, New York 13057                  (202) 274-2000
          (315) 433-0111
(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, or a smaller reporting company. See
the definitions of "large accelerated  filer,"  "accelerated filer" and "smaller
reporting  company" in Rule 12b-2 of the  Securities  Exchange  Act of 1934,  as
amended. (Check one):

Large accelerated filer [ ]   Accelerated filer [ ]    Non-accelerated filer [ ]
Smaller reporting company [X]
                  (Do not check if a smaller reporting company)

                            -------------------------

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. [X]


<PAGE>


<TABLE>
<CAPTION>

                         CALCULATION OF REGISTRATION FEE

====================================================================================================================

         Title of                                     Proposed               Proposed
        Securities                Amount               Maximum                Maximum               Amount of
          to be                   to be            Offering Price            Aggregate            Registration
        Registered            Registered(1)           Per Share           Offering Price               Fee
--------------------------------------------------------------------------------------------------------------------

<S>                                 <C>                  <C>                    <C>                    <C>
Participation Interests             (1)                  __                     __                     (2)
--------------------------------------------------------------------------------------------------------------------

-----------------------
(1)  Pursuant to Rule 416(c) under the Securities Act of 1933, this registration
     statement covers an indeterminate amount of interests to be offered or sold
     pursuant to the employee benefit plan described herein.
(2)  Pursuant to Rule 457(h)(3) no registration fee is required to be paid.
</TABLE>

                            -----------------------

     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.  ss.
230.462.

                                       2

<PAGE>


PART I.

Items 1 and 2.   Plan  Information  and Registrant  Information  and Employee
Plan Annual Information

         This   Registration   Statement  relates  to  the  registration  of  an
indeterminate number of participation interests in the Beacon Federal Retirement
Savings Plan (the "Plan"). Documents containing the information required by Part
I of the  Registration  Statement  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
of 1933, as amended (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.

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 Prospectus (Commission File No. 333-143522) filed with
the  Commission on August 22, 2007 pursuant to Rule  424(b)(3) of the Securities
Act;

         b) The Company's Annual Report on Form 10-K for the year ended December
31, 2008 (File No.  001-33713),  filed with the  Commission  on March 31,  2009,
pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended;

         c) The  Company's  Form 11-K for the SBERA  401(k)  Plan as  adopted by
Beacon Federal, for the year ended December 31, 2008 (File No. 001-33713), filed
with  the  Commission  on June  29,  2009,  pursuant  to  Section  15(d)  of the
Securities Exchange Act of 1934, as amended;

         d) 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

         e) The  description  of the  Company's  common  stock  contained in the
Registration  Statement on Form 8-A filed with the  Commission  on September 28,
2007 (File No. 001-33713).

         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.

                                       3
<PAGE>

Item 5.  Interests of Named Experts and Counsel

         None.

Item 6.  Indemnification of Directors and Officers

         Articles 10 and 11 of the Articles of  Incorporation  of Beacon Federal
Bancorp,   Inc.,  a  Maryland   corporation  (the   "Corporation"),   set  forth
circumstances  under  which  directors,  officers,  employees  and agents of the
Corporation may be insured or indemnified  against liability which they incur in
their capacities as such.

         ARTICLE 10.  Indemnification, etc. of Directors and Officers.
         -------------------------------------------------------------

         A. Indemnification. The Corporation shall indemnify (1) its current and
former directors and officers, whether serving the Corporation or at its request
any other entity,  to the fullest  extent  required or permitted by the Maryland
General  Corporation  Law  ("MGCL") now or  hereafter  in force,  including  the
advancement of expenses under the procedures and to the fullest extent permitted
by law, and (2) other employees and agents to such extent as shall be authorized
by the Board of Directors and permitted by law; provided,  however, that, except
as  provided  in Section B of this  Article 10 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.

         B. Procedure. If a claim under Section A of this Article 10 is not paid
in full by the Corporation within sixty (60) 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 (20) 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 also be
entitled to be reimbursed  the expense of prosecuting or defending such suit. It
shall  be a  defense  to  any  action  for  advancement  of  expenses  that  the
Corporation has not received both (i) an undertaking as required by law to repay
such advances in the event it shall  ultimately be determined  that the standard
of conduct has not been met and (ii) a written  affirmation by the indemnitee of
his good faith belief that the standard of conduct necessary for indemnification
by the  Corporation  has been met. 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) 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 the applicable  standard for  indemnification set forth in the MGCL.
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 MGCL,  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 10 or otherwise shall be on the Corporation.

         C.   Non-Exclusivity.   The  rights  to  indemnification   and  to  the
advancement  of expenses  conferred in this Article 10 shall not be exclusive of
any other right that any Person may have or hereafter acquire under any statute,
these  Articles,   the  Corporation's   Bylaws,  any  agreement,   any  vote  of
stockholders or the Board of Directors, or otherwise.

         D. Insurance.  The Corporation may maintain insurance,  at its expense,
to insure itself and any director, officer, employee or agent of the Corporation
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 MGCL.

                                       4
<PAGE>

         E.  Miscellaneous.  The Corporation shall not be liable for any payment
under this Article 10 in connection  with a claim made by any  indemnitee to the
extent  such  indemnitee  has  otherwise  actually  received  payment  under any
insurance   policy,   agreement,   or  otherwise,   of  the  amounts   otherwise
indemnifiable hereunder. The rights to indemnification and to the advancement of
expenses  conferred  in  Sections A and B of this  Article 10 shall be  contract
rights and such rights shall continue as to an indemnitee who has ceased to be a
director or officer and shall  inure to the benefit of the  indemnitee's  heirs,
executors and administrators.

         Any  repeal or  modification  of this  Article  10 shall not in any way
diminish  any rights to  indemnification  or  advancement  of  expenses  of such
director or officer or the obligations of the Corporation arising hereunder with
respect to events occurring, or claims made, while this Article 10 is in force.

         ARTICLE  11.  Limitation  of  Liability.  An officer or director of the
Corporation, as such, shall not be liable to the Corporation or its stockholders
for money  damages,  except (A) to the extent  that it is proved that the Person
actually  received an improper benefit or profit in money,  property or services
for the amount of the benefit or profit in money,  property or services actually
received;  or (B) to the extent  that a  judgment  or other  final  adjudication
adverse  to the  Person is  entered  in a  proceeding  based on a finding in the
proceeding that the Person's action, or failure to act, was the result of active
and deliberate dishonesty and was material to the cause of action adjudicated in
the proceeding; or (C) to the extent otherwise provided by the MGCL. If the MGCL
is amended to further eliminate or limit the personal  liability of officers and
directors, then the liability of officers and directors of the Corporation shall
be  eliminated  or limited to the fullest  extent  permitted by the MGCL,  as so
amended.

         Any  repeal  or  modification   of  the  foregoing   paragraph  by  the
stockholders  of the  Corporation  shall  not  adversely  affect  any  right  or
protection of a director or officer of the  Corporation  existing at the time of
such repeal or modification.

Item 7.  Exemption From Registration Claimed.

         Not applicable.

Item 8.  List of Exhibits.
<TABLE>
<CAPTION>

Regulation S-K                                                                  Reference to Prior Filing or
Exhibit Number                      Document                                    Exhibit No. Attached Hereto
--------------                      --------                                    ----------------------------

<S>      <C>                                                                    <C>
         4        Form of Common Stock Certificate                              *

         5        Opinion of Luse Gorman Pomerenk & Schick, P.C.                Attached as Exhibit 5

         23.1     Consent of Luse Gorman Pomerenk & Schick, P.C.                Contained in Exhibit 5

         23.2     Consent of Independent Registered Public Accounting Firm      Attached as Exhibit 23.2

         24       Power of Attorney                                             Contained on Signature Page

         99       Prospectus Supplement                                         **
         ---------------------
*        Incorporated by reference to Exhibit 4 to the Registration Statement on
         Form S-1 (File No. 333-143522) originally filed by the Company under
         the Securities Act with the Commission on September 5, 2007, and all
         amendments or reports filed for the purpose of updating such
         description.
</TABLE>

                                       5
<PAGE>

**       Incorporated by reference to the Pre-effective Amendment No. 1 to the
         Form S-1 (Commission File No. 333-143522) filed by the Company under
         the Securities Act with the Commission on July 23, 2007.

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 this  Registration  Statement  to  include  any
material  information  with respect to the plan of  distribution  not previously
disclosed  in  this  Registration  Statement  or any  material  change  to  such
information in this Registration Statement;

         2.  That,  for the  purpose  of  determining  any  liability  under the
Securities Act of 1933, 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 Plan;

         4. That, for purposes of determining any liability under the Securities
Act of 1933,  each filing of the  Company's  annual  report  pursuant to Section
13(a) or 15(d) of the Securities  Exchange Act of 1934 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

         5.  Insofar  as  indemnification  for  liabilities  arising  under  the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Company pursuant to the foregoing provisions,  or otherwise,  the
Company 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 Company of expenses
incurred or paid by a director,  officer or controlling person of the Company 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 Company  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.

                                       6

<PAGE>



                                   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 East Syracuse, state of
New York, on this 28th day of September, 2009.


                                           BEACON FEDERAL BANCORP, INC.



                                       By: /s/ Ross J. Prossner
                                           Ross J. Prossner
                                           President and Chief Executive Officer
                                           (Duly Authorized Representative)

                                POWER OF ATTORNEY

         We, the undersigned  directors and officers of Beacon Federal  Bancorp,
Inc. (the "Company")  hereby severally  constitute and appoint Ross J. Prossner,
as our true and lawful attorney and agent, to do any and all things in our names
in the capacities indicated below which said Ross J. Prossner 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 participation interests under
the Beacon Federal  Retirement  Savings 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 Ross J. Prossner 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.
<TABLE>
<CAPTION>

<S>                                         <C>                                         <C>
Signatures                                  Title                                       Date
----------                                  -----                                       ----


/s/ Ross J. Prossner                        President and Chief Executive Officer       September 28, 2009
------------------------------------        (Principal Executive Officer)
Ross J. Prossner




/s/ Lisa M. Jones                           Vice President and                          September 28, 2009
------------------------------------        Chief Financial Officer
Lisa M. Jones                               (Principal Financial and Accounting
                                             Officer)



/s/ Timothy P. Ahern                        Chairman of the Board                       September 28, 2009
------------------------------------
Timothy P. Ahern



/s/ John W. Altmeyer                        Director                                    September 28, 2009
------------------------------------
John W. Altmeyer
</TABLE>


<PAGE>

<TABLE>
<CAPTION>

<S>                                         <C>                                         <C>
/s/ Robert J. Berger                        Director and Vice Chairman of the Board     September 28, 2009
------------------------------------
Robert J. Berger



/s/ Edward H. Butler                        Director                                    September 28, 2009
------------------------------------
Edward H. Butler



/s/ Thomas Driscoll                         Director                                    September 28, 2009
------------------------------------
Thomas Driscoll



/s/ David R. Hill                           Director                                    September 28, 2009
------------------------------------
David R. Hill
</TABLE>



<PAGE>


         The Plan.  Pursuant to the  requirements of the Securities Act of 1933,
the trustees (or other  persons who  administer  the Plan) have duly caused this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly authorized, in the city of Houston, state of Texas, on September 29, 2009.


                                       Beacon Federal Retirement Savings Plan




                                       By: /s/ Stephen S. Hand
                                       Title: Trust Officer

<PAGE>




                                  EXHIBIT INDEX
<TABLE>
<CAPTION>

Regulation S-K                                                                  Reference to Prior Filing or
Exhibit Number                      Document                                    Exhibit No. Attached Hereto
--------------                      --------                                    ----------------------------

<S>      <C>                                                                    <C>
         4        Form of Common Stock Certificate                              *

         5        Opinion of Luse Gorman Pomerenk & Schick, P.C.                Attached as Exhibit 5

         23.1     Consent of Luse Gorman Pomerenk & Schick, P.C.                Contained in Exhibit 5

         23.2     Consent of Independent Registered Public Accounting Firm      Attached as Exhibit 23.2

         24       Power of Attorney                                             Contained on Signature Page

         99       Prospectus Supplement                                         **
         ---------------------
   * Incorporated by reference to Exhibit 4 to the Registration Statement on
     Form S-1 (File No. 333-143522) originally filed by the Company under the
     Securities Act with the Commission on June 5, 2007, and all amendments or
     reports filed for the purpose of updating such description.

  ** Incorporated by reference to the Pre-effective Amendment No. 1 to the
     Form S-1 (Commission File No. 333-143522) filed by the Company under the
     Securities Act with the Commission on July 23, 2007.
</TABLE>
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Registration No. 333-_________

   As filed with the Securities and Exchange Commission on September 29, 2009

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

                              ___________________

                                    FORM S-8

                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933

                          Beacon Federal Bancorp, Inc.
             (Exact Name of Registrant as Specified in its Charter)

            Maryland                                     26-0706826
(State or Other Jurisdiction of             (I.R.S. Employer Identification No.)
 Incorporation or Organization)

                            5000 Brittonfield Parkway
                         East Syracuse, New York 13057
                    (Address of Principal Executive Offices)

                     Beacon Federal Retirement Savings Plan
                            (Full Title of the Plan)

                                   Copies to:

          Mr. Ross J. Prossner                Robert B. Pomerenk, Esquire
President and Chief Executive Officer       Luse Gorman Pomerenk & Schick, P.C.
     Beacon Federal Bancorp, Inc.          5335 Wisconsin Ave., N.W., Suite 780
      5000 Brittonfield Parkway                 Washington, DC 20015-2035
    East Syracuse, New York 13057                  (202) 274-2000
          (315) 433-0111
(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, or a smaller reporting company. See
the definitions of "large accelerated  filer,"  "accelerated filer" and "smaller
reporting  company" in Rule 12b-2 of the  Securities  Exchange  Act of 1934,  as
amended. (Check one):

Large accelerated filer [ ]   Accelerated filer [ ]    Non-accelerated filer [ ]
Smaller reporting company [X]
                  (Do not check if a smaller reporting company)

                            -------------------------

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. [X]
CALCULATION OF REGISTRATION FEE

====================================================================================================================

         Title of                                     Proposed               Proposed
        Securities                Amount               Maximum                Maximum               Amount of
          to be                   to be            Offering Price            Aggregate            Registration
        Registered            Registered(1)           Per Share           Offering Price               Fee
--------------------------------------------------------------------------------------------------------------------
Participation Interests             (1)                  __                     __                     (2)
--------------------------------------------------------------------------------------------------------------------

-----------------------
(1)  Pursuant to Rule 416(c) under the Securities Act of 1933, this registration
     statement covers an indeterminate amount of interests to be offered or sold
     pursuant to the employee benefit plan described herein.
(2)  Pursuant to Rule 457(h)(3) no registration fee is required to be paid.
-----------------------

     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.  ss.
230.462.

                                       2
PART I.

Items 1 and 2.   Plan  Information  and Registrant  Information  and Employee
Plan Annual Information

         This   Registration   Statement  relates  to  the  registration  of  an
indeterminate number of participation interests in the Beacon Federal Retirement
Savings Plan (the "Plan"). Documents containing the information required by Part
I of the  Registration  Statement  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
of 1933, as amended (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.

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 Prospectus (Commission File No. 333-143522) filed with
the  Commission on August 22, 2007 pursuant to Rule  424(b)(3) of the Securities
Act;

         b) The Company's Annual Report on Form 10-K for the year ended December
31, 2008 (File No.  001-33713),  filed with the  Commission  on March 31,  2009,
pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended;

         c) The  Company's  Form 11-K for the SBERA  401(k)  Plan as  adopted by
Beacon Federal, for the year ended December 31, 2008 (File No. 001-33713), filed
with  the  Commission  on June  29,  2009,  pursuant  to  Section  15(d)  of the
Securities Exchange Act of 1934, as amended;

         d) 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

         e) The  description  of the  Company's  common  stock  contained in the
Registration  Statement on Form 8-A filed with the  Commission  on September 28,
2007 (File No. 001-33713).

         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.

                                       3
Item 5.  Interests of Named Experts and Counsel

         None.

Item 6.  Indemnification of Directors and Officers

         Articles 10 and 11 of the Articles of  Incorporation  of Beacon Federal
Bancorp,   Inc.,  a  Maryland   corporation  (the   "Corporation"),   set  forth
circumstances  under  which  directors,  officers,  employees  and agents of the
Corporation may be insured or indemnified  against liability which they incur in
their capacities as such.

         ARTICLE 10.  Indemnification, etc. of Directors and Officers.
         -------------------------------------------------------------

         A. Indemnification. The Corporation shall indemnify (1) its current and
former directors and officers, whether serving the Corporation or at its request
any other entity,  to the fullest  extent  required or permitted by the Maryland
General  Corporation  Law  ("MGCL") now or  hereafter  in force,  including  the
advancement of expenses under the procedures and to the fullest extent permitted
by law, and (2) other employees and agents to such extent as shall be authorized
by the Board of Directors and permitted by law; provided,  however, that, except
as  provided  in Section B of this  Article 10 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.

         B. Procedure. If a claim under Section A of this Article 10 is not paid
in full by the Corporation within sixty (60) 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 (20) 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 also be
entitled to be reimbursed  the expense of prosecuting or defending such suit. It
shall  be a  defense  to  any  action  for  advancement  of  expenses  that  the
Corporation has not received both (i) an undertaking as required by law to repay
such advances in the event it shall  ultimately be determined  that the standard
of conduct has not been met and (ii) a written  affirmation by the indemnitee of
his good faith belief that the standard of conduct necessary for indemnification
by the  Corporation  has been met. 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) 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 the applicable  standard for  indemnification set forth in the MGCL.
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 MGCL,  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 10 or otherwise shall be on the Corporation.

         C.   Non-Exclusivity.   The  rights  to  indemnification   and  to  the
advancement  of expenses  conferred in this Article 10 shall not be exclusive of
any other right that any Person may have or hereafter acquire under any statute,
these  Articles,   the  Corporation's   Bylaws,  any  agreement,   any  vote  of
stockholders or the Board of Directors, or otherwise.

         D. Insurance.  The Corporation may maintain insurance,  at its expense,
to insure itself and any director, officer, employee or agent of the Corporation
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 MGCL.

                                       4
E.  Miscellaneous.  The Corporation shall not be liable for any payment
under this Article 10 in connection  with a claim made by any  indemnitee to the
extent  such  indemnitee  has  otherwise  actually  received  payment  under any
insurance   policy,   agreement,   or  otherwise,   of  the  amounts   otherwise
indemnifiable hereunder. The rights to indemnification and to the advancement of
expenses  conferred  in  Sections A and B of this  Article 10 shall be  contract
rights and such rights shall continue as to an indemnitee who has ceased to be a
director or officer and shall  inure to the benefit of the  indemnitee's  heirs,
executors and administrators.

         Any  repeal or  modification  of this  Article  10 shall not in any way
diminish  any rights to  indemnification  or  advancement  of  expenses  of such
director or officer or the obligations of the Corporation arising hereunder with
respect to events occurring, or claims made, while this Article 10 is in force.

         ARTICLE  11.  Limitation  of  Liability.  An officer or director of the
Corporation, as such, shall not be liable to the Corporation or its stockholders
for money  damages,  except (A) to the extent  that it is proved that the Person
actually  received an improper benefit or profit in money,  property or services
for the amount of the benefit or profit in money,  property or services actually
received;  or (B) to the extent  that a  judgment  or other  final  adjudication
adverse  to the  Person is  entered  in a  proceeding  based on a finding in the
proceeding that the Person's action, or failure to act, was the result of active
and deliberate dishonesty and was material to the cause of action adjudicated in
the proceeding; or (C) to the extent otherwise provided by the MGCL. If the MGCL
is amended to further eliminate or limit the personal  liability of officers and
directors, then the liability of officers and directors of the Corporation shall
be  eliminated  or limited to the fullest  extent  permitted by the MGCL,  as so
amended.

         Any  repeal  or  modification   of  the  foregoing   paragraph  by  the
stockholders  of the  Corporation  shall  not  adversely  affect  any  right  or
protection of a director or officer of the  Corporation  existing at the time of
such repeal or modification.

Item 7.  Exemption From Registration Claimed.

         Not applicable.

Item 8.  List of Exhibits.
Regulation S-K                                                                  Reference to Prior Filing or
Exhibit Number                      Document                                    Exhibit No. Attached Hereto
--------------                      --------                                    ----------------------------
4        Form of Common Stock Certificate                              *

         5        Opinion of Luse Gorman Pomerenk & Schick, P.C.                Attached as Exhibit 5

         23.1     Consent of Luse Gorman Pomerenk & Schick, P.C.                Contained in Exhibit 5

         23.2     Consent of Independent Registered Public Accounting Firm      Attached as Exhibit 23.2

         24       Power of Attorney                                             Contained on Signature Page

         99       Prospectus Supplement                                         **
         ---------------------
*        Incorporated by reference to Exhibit 4 to the Registration Statement on
         Form S-1 (File No. 333-143522) originally filed by the Company under
         the Securities Act with the Commission on September 5, 2007, and all
         amendments or reports filed for the purpose of updating such
         description.
5
**       Incorporated by reference to the Pre-effective Amendment No. 1 to the
         Form S-1 (Commission File No. 333-143522) filed by the Company under
         the Securities Act with the Commission on July 23, 2007.

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 this  Registration  Statement  to  include  any
material  information  with respect to the plan of  distribution  not previously
disclosed  in  this  Registration  Statement  or any  material  change  to  such
information in this Registration Statement;

         2.  That,  for the  purpose  of  determining  any  liability  under the
Securities Act of 1933, 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 Plan;

         4. That, for purposes of determining any liability under the Securities
Act of 1933,  each filing of the  Company's  annual  report  pursuant to Section
13(a) or 15(d) of the Securities  Exchange Act of 1934 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

         5.  Insofar  as  indemnification  for  liabilities  arising  under  the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Company pursuant to the foregoing provisions,  or otherwise,  the
Company 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 Company of expenses
incurred or paid by a director,  officer or controlling person of the Company 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 Company  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.

                                       6
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 East Syracuse, state of
New York, on this 28th day of September, 2009.

                                           BEACON FEDERAL BANCORP, INC.

                                       By: /s/ Ross J. Prossner
                                           Ross J. Prossner
                                           President and Chief Executive Officer
                                           (Duly Authorized Representative)

                                POWER OF ATTORNEY

         We, the undersigned  directors and officers of Beacon Federal  Bancorp,
Inc. (the "Company")  hereby severally  constitute and appoint Ross J. Prossner,
as our true and lawful attorney and agent, to do any and all things in our names
in the capacities indicated below which said Ross J. Prossner 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 participation interests under
the Beacon Federal  Retirement  Savings 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 Ross J. Prossner 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/ Ross J. Prossner                        President and Chief Executive Officer       September 28, 2009
------------------------------------        (Principal Executive Officer)
Ross J. Prossner

/s/ Lisa M. Jones                           Vice President and                          September 28, 2009
------------------------------------        Chief Financial Officer
Lisa M. Jones                               (Principal Financial and Accounting
                                             Officer)

/s/ Timothy P. Ahern                        Chairman of the Board                       September 28, 2009
------------------------------------
Timothy P. Ahern

/s/ John W. Altmeyer                        Director                                    September 28, 2009
------------------------------------
John W. Altmeyer
/s/ Robert J. Berger                        Director and Vice Chairman of the Board     September 28, 2009
------------------------------------
Robert J. Berger

/s/ Edward H. Butler                        Director                                    September 28, 2009
------------------------------------
Edward H. Butler

/s/ Thomas Driscoll                         Director                                    September 28, 2009
------------------------------------
Thomas Driscoll

/s/ David R. Hill                           Director                                    September 28, 2009
------------------------------------
David R. Hill
The Plan.  Pursuant to the  requirements of the Securities Act of 1933,
the trustees (or other  persons who  administer  the Plan) have duly caused this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly authorized, in the city of Houston, state of Texas, on September 29, 2009.

                                       Beacon Federal Retirement Savings Plan

                                       By: /s/ Stephen S. Hand
                                       Title: Trust Officer
EXHIBIT INDEX
Regulation S-K                                                                  Reference to Prior Filing or
Exhibit Number                      Document                                    Exhibit No. Attached Hereto
--------------                      --------                                    ----------------------------
4        Form of Common Stock Certificate                              *

         5        Opinion of Luse Gorman Pomerenk & Schick, P.C.                Attached as Exhibit 5

         23.1     Consent of Luse Gorman Pomerenk & Schick, P.C.                Contained in Exhibit 5

         23.2     Consent of Independent Registered Public Accounting Firm      Attached as Exhibit 23.2

         24       Power of Attorney                                             Contained on Signature Page

         99       Prospectus Supplement                                         **
         ---------------------
   * Incorporated by reference to Exhibit 4 to the Registration Statement on
     Form S-1 (File No. 333-143522) originally filed by the Company under the
     Securities Act with the Commission on June 5, 2007, and all amendments or
     reports filed for the purpose of updating such description.

  ** Incorporated by reference to the Pre-effective Amendment No. 1 to the
     Form S-1 (Commission File No. 333-143522) filed by the Company under the
     Securities Act with the Commission on July 23, 2007.