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Exhibit 21

Beacon Financial Corporation

Subsidiaries

Name						State or Other Jurisdiction of Incorporation or Organization
Beacon Financial Corporation						Delaware
Beacon Bank & Trust						Massachusetts
Acorn Insurance Agency						Rhode Island
Ajax Development LLC						Massachusetts
Beacon Comprehensive Services Corp.						New York
Berkshire Mortgage Servicing Company						Connecticut
BRI Community Investment Corp.						Rhode Island
BRI Investment Corp.						Rhode Island
BRI MSC Corp.						Massachusetts
BRI Realty Corp.						Rhode Island
Beacon Financial 1031 Exchange Services LLC						Massachusetts
Brookline Tax Credit Manager Inc						Massachusetts
Brookline Tax Credit Fund I, LP						Delaware
Brookline Tax Credit Fund II, LP						Delaware
CSB Service Corp.						Massachusetts
Eastern Funding LLC						New York
FCB New Jersey Investment Company						New Jersey
Novus Asset Management Inc.						Delaware
Firestone Financial, LLC						Massachusetts
First Choice Loan Services Inc.						New Jersey
First Ipswich Insurance Agency						Massachusetts
Hampden Investment Corporation II						Massachusetts
Legacy Insurance Services of the Berkshires, LLC						Delaware
Longwood Security Corp.						Massachusetts
Metro Commerce Real Estate, Inc.						Massachusetts
North Street Securities Corporation						Massachusetts
Old Spot Properties, LLC						New Jersey
PCSB Investment Services Corporation						New York
SI Realty Company, Inc.						Connecticut
UpCounty Realty Corp.						New York
Woodland Securities, Inc.						Massachusetts
Berkshire Hills Capital Trust I						Delaware
BRI Statutory Trust III						Connecticut
BRI Statutory Trust IV						Connecticut
Clarendon Private LLC						Massachusetts
North Street Insurance Services, Inc.						Massachusetts
SI Capital Trust II						Delaware