Registration No. 333-_________

  As filed with the Securities and Exchange Commission on November 26, 2008

                                 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 Bancorp, Inc. 2008 Equity Incentive Plan
                            (Full Title of the Plan)

                                   Copies to:


     Mr. Ross J. Prossner                         Robert B. Pomerenk, Esquire
      President and                          Luse Gorman Pomerenk & Schick, P.C.
    Chief Executive Officer                 5335 Wisconsin Ave., N.W.,Suite 400
  Beacon Federal Bancorp, Inc.                   Washington, DC 20015-2035
   5000 Brittonfield Parkway                           (202) 274-2000
 East Syracuse, New York 13057
      (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]


<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
--------------------------------------------------------------------------------------------------------------------
Common stock, par value
<C>                           <C>                   <C>                    <C>                        <C>
$0.01 per share               295,857 ((2))          $7.69((4))             $2,275,140                 $89
--------------------------------------------------------------------------------------------------------------------
Common stock, par value
$0.01 per share                739,643((3))          $7.69 ((4))            $5,687,855                $224
--------------------------------------------------------------------------------------------------------------------
TOTALS                          1,035,500                                   $7,962,995                $313
--------------------------------------------------------------------------------------------------------------------
</TABLE>
-----------------------
(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 Beacon  Federal  Bancorp,  Inc. 2008 Equity  Incentive Plan (the "Stock
     Benefit  Plan") as a result of a stock  split,  stock  dividend  or similar
     adjustment of the outstanding common stock of Beacon Federal Bancorp,  Inc.
     (the "Company") pursuant to 17 C.F.R. Section 230.416(a).
(2)  Represents  the  number of shares of common  stock  that may be  awarded as
     restricted stock under the Stock Benefit Plan.
(3)  Represents the number of shares of common stock reserved for issuance under
     the Stock Benefit Plan for any future grants of stock options.
(4)  Determined pursuant to 17 C.F.R. Section 230.457(c).

     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

     The documents containing the information specified in Part I and II of Form
S-8 have been or will be sent or given to participants in the Stock Benefit 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  Annual  Report on Form 10-K for the  fiscal  year  ended
December 31, 2007 (File No.  001-33713),  filed with the Commission on March 28,
2008  pursuant  to Section  13(a) of the  Securities  Exchange  Act of 1934,  as
amended;

     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 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.

Item 5.  Interests of Named Experts and Counsel

         None.

                                       3

<page>

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

    10       Beacon Federal Bancorp, Inc. 2008 Equity
                  Incentive Plan                                            **

    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
</TABLE>

*    Incorporated  by  reference to Exhibit 4 to the  Registration  Statement on
     Form S-1 (File No.  333-143522)  filed by the Company under the  Securities
     Act of 1933,  with the  Commission on June 5, 2007,  and all  amendments or
     reports filed for the purpose of updating such description.
**   Incorporated  by  reference  to Appendix A to the proxy  statement  for the
     Special Meeting of Stockholders of Beacon Federal  Bancorp,  Inc. (File No.
     001-33713),  filed by Beacon  Federal  Bancorp,  Inc.  under the Securities
     Exchange Act of 1934, as amended, on October 9, 2008.

                                       5

<page>
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 Registrant'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  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.

                                       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, New York,
on this 26th day of November , 2008.


                                                   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 shares of common stock to be
granted  and  shares of common  stock to be issued  upon the  exercise  of stock
options to be  granted  under the  Beacon  Federal  Bancorp,  Inc.  2008  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 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                  November 26, 2008
--------------------------      Chief Executive Officer
Ross J. Prossner                (Principal Executive Officer)



/s/ Lisa M. Jones               Vice President                 November 26, 2008
--------------------------      and Chief Financial Officer
Lisa M. Jones                   (Principal Financial and Accounting
                                 Officer)


/s/ Timothy P. Ahern            Chairman of the Board          November 26, 2008
--------------------------
Timothy P. Ahern




/s/ John W. Altmeyer            Director                       November 26, 2008
--------------------------
John W. Altmeyer


<page>


/s/ Robert Berger               Director and Vice              November 26, 2008
--------------------------      Chairman of the Board
Robert Berger



/s/ Edward H. Butler            Director                       November 26, 2008
--------------------------
Edward H. Butler



/s/ Thomas Driscoll             Director                       November 26, 2008
--------------------------
Thomas Driscoll



/s/ David R. Hill               Director                       November 26, 2008
--------------------------
David R. Hill



<PAGE>



                                  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

10    Beacon Federal Bancorp, Inc.
       2008 Equity Incentive Plan                      **

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

*    Incorporated  by  reference to Exhibit 4 to the  Registration  Statement on
     Form S-1 (File No.  333-143522)  filed by the Company under the  Securities
     Act of 1933,  with the  Commission on June 5, 2007,  and all  amendments or
     reports filed for the purpose of updating such description.

**   Incorporated  by  reference  to Appendix A to the proxy  statement  for the
     Special Meeting of Stockholders of Beacon Federal  Bancorp,  Inc. (File No.
     001-33713),  filed by Beacon  Federal  Bancorp,  Inc.  under the Securities
     Exchange Act of 1934, as amended, on October 9, 2008.
[{"type": "S-8", "sequence": "1", "filename": "forms8_112408.txt", "description": "FORM S-8", "secsgml_size_bytes": 24894}]
{"company-data": {"conformed-name": "Beacon Federal Bancorp, Inc.", "cik": "0001401573", "assigned-sic": "6035", "irs-number": "000000000", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-155736", "film-number": "081217890"}, "business-address": {"street1": "5000 BRITTONFIELD PARKWAY", "city": "EAST SYRACUSE", "state": "NY", "zip": "13057", "phone": "(315) 433-0111"}, "mail-address": {"street1": "5000 BRITTONFIELD PARKWAY", "city": "EAST SYRACUSE", "state": "NY", "zip": "13057"}}
Registration No. 333-_________

  As filed with the Securities and Exchange Commission on November 26, 2008

                                 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 Bancorp, Inc. 2008 Equity Incentive Plan
                            (Full Title of the Plan)

                                   Copies to:

     Mr. Ross J. Prossner                         Robert B. Pomerenk, Esquire
      President and                          Luse Gorman Pomerenk & Schick, P.C.
    Chief Executive Officer                 5335 Wisconsin Ave., N.W.,Suite 400
  Beacon Federal Bancorp, Inc.                   Washington, DC 20015-2035
   5000 Brittonfield Parkway                           (202) 274-2000
 East Syracuse, New York 13057
      (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]
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
--------------------------------------------------------------------------------------------------------------------
Common stock, par value
$0.01 per share               295,857 ((2))          $7.69((4))             $2,275,140                 $89
--------------------------------------------------------------------------------------------------------------------
Common stock, par value
$0.01 per share                739,643((3))          $7.69 ((4))            $5,687,855                $224
--------------------------------------------------------------------------------------------------------------------
TOTALS                          1,035,500                                   $7,962,995                $313
--------------------------------------------------------------------------------------------------------------------
-----------------------
(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 Beacon  Federal  Bancorp,  Inc. 2008 Equity  Incentive Plan (the "Stock
     Benefit  Plan") as a result of a stock  split,  stock  dividend  or similar
     adjustment of the outstanding common stock of Beacon Federal Bancorp,  Inc.
     (the "Company") pursuant to 17 C.F.R. Section 230.416(a).
(2)  Represents  the  number of shares of common  stock  that may be  awarded as
     restricted stock under the Stock Benefit Plan.
(3)  Represents the number of shares of common stock reserved for issuance under
     the Stock Benefit Plan for any future grants of stock options.
(4)  Determined pursuant to 17 C.F.R. Section 230.457(c).

     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

     The documents containing the information specified in Part I and II of Form
S-8 have been or will be sent or given to participants in the Stock Benefit 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  Annual  Report on Form 10-K for the  fiscal  year  ended
December 31, 2007 (File No.  001-33713),  filed with the Commission on March 28,
2008  pursuant  to Section  13(a) of the  Securities  Exchange  Act of 1934,  as
amended;

     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 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.

Item 5.  Interests of Named Experts and Counsel

         None.

                                       3
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

    10       Beacon Federal Bancorp, Inc. 2008 Equity
                  Incentive Plan                                            **

    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
*    Incorporated  by  reference to Exhibit 4 to the  Registration  Statement on
     Form S-1 (File No.  333-143522)  filed by the Company under the  Securities
     Act of 1933,  with the  Commission on June 5, 2007,  and all  amendments or
     reports filed for the purpose of updating such description.
**   Incorporated  by  reference  to Appendix A to the proxy  statement  for the
     Special Meeting of Stockholders of Beacon Federal  Bancorp,  Inc. (File No.
     001-33713),  filed by Beacon  Federal  Bancorp,  Inc.  under the Securities
     Exchange Act of 1934, as amended, on October 9, 2008.

                                       5
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 Registrant'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  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.

                                       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, New York,
on this 26th day of November , 2008.

                                                   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 shares of common stock to be
granted  and  shares of common  stock to be issued  upon the  exercise  of stock
options to be  granted  under the  Beacon  Federal  Bancorp,  Inc.  2008  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 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                  November 26, 2008
--------------------------      Chief Executive Officer
Ross J. Prossner                (Principal Executive Officer)

/s/ Lisa M. Jones               Vice President                 November 26, 2008
--------------------------      and Chief Financial Officer
Lisa M. Jones                   (Principal Financial and Accounting
                                 Officer)

/s/ Timothy P. Ahern            Chairman of the Board          November 26, 2008
--------------------------
Timothy P. Ahern

/s/ John W. Altmeyer            Director                       November 26, 2008
--------------------------
John W. Altmeyer
/s/ Robert Berger               Director and Vice              November 26, 2008
--------------------------      Chairman of the Board
Robert Berger

/s/ Edward H. Butler            Director                       November 26, 2008
--------------------------
Edward H. Butler

/s/ Thomas Driscoll             Director                       November 26, 2008
--------------------------
Thomas Driscoll

/s/ David R. Hill               Director                       November 26, 2008
--------------------------
David R. Hill
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

10    Beacon Federal Bancorp, Inc.
       2008 Equity Incentive Plan                      **

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

*    Incorporated  by  reference to Exhibit 4 to the  Registration  Statement on
     Form S-1 (File No.  333-143522)  filed by the Company under the  Securities
     Act of 1933,  with the  Commission on June 5, 2007,  and all  amendments or
     reports filed for the purpose of updating such description.

**   Incorporated  by  reference  to Appendix A to the proxy  statement  for the
     Special Meeting of Stockholders of Beacon Federal  Bancorp,  Inc. (File No.
     001-33713),  filed by Beacon  Federal  Bancorp,  Inc.  under the Securities
     Exchange Act of 1934, as amended, on October 9, 2008.