| | | | | | | | |
| Name | | State or Other Jurisdiction of Incorporation or Organization |
| |
| | | |
| Berkshire Hills Bancorp, Inc. | | Delaware |
| Berkshire Bank | | Massachusetts |
| Beacon Comprehensive Services Corp. | | New York |
| RSB Properties, Inc. | | New York |
| CSB Service Corp. | | Massachusetts |
| Legacy Insurance Services of the Berkshires, LLC | | Delaware |
| North Street Securities Corporation | | Massachusetts |
| Woodland Securities, Inc. | | Massachusetts |
| Hampden Investment Corporation II | | Massachusetts |
| Firestone Financial, LLC | | Massachusetts |
| First Choice Loan Services Inc. | | New Jersey |
| Old Spot Properties, LLC | | New Jersey |
| FCB New Jersey Investment Company | | New Jersey |
| Novus Asset Management Inc. | | Delaware |
| Metro Commerce Real Estate, Inc. | | Massachusetts |
| Berkshire Mortgage Servicing Company | | Connecticut |
| SI Realty Company, Inc. | | Connecticut |
| North Street Insurance Services, Inc. | | Massachusetts |
| Commerce Acquisition Sub. Inc. | | Delaware |
| Berkshire Hills Capital Trust I | | Delaware |
| SI Capital Trust II | | Delaware |