EXHIBIT 31

           CERTIFICATION OF PRINCIPAL EXECUTIVE AND FINANCIAL OFFICER

I, Steven Rosenberg certify that:

1.   I have reviewed this Form 10-Q of Berkshire Bancorp. Inc.;

2.   Based on my knowledge, this report does not contain any untrue statement of
a  material  fact  or omit  to  state a  material  fact  necessary  to make  the
statements made, in light of the circumstances  under which such statements were
made, not misleading with respect to the period covered by this report;

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
information included in this report, fairly present in all material respects the
financial  condition,  results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4.   The  registrant's  other  certifying  officer(s) and I are  responsible for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal  control over financial
reporting  (as defined in Exchange Act Rules  13a-15(f) and  15d-15(f))  for the
registrant and have:

     a)   Designed such disclosure controls and procedures,  or caused such
     disclosure   controls  and   procedures  to  be  designed   under  our
     supervision,  to ensure  that  material  information  relating  to the
     registrant,  including its consolidated subsidiaries, is made known to
     us by others within those entities,  particularly during the period in
     which this report is being prepared;

     b)   Designed  such  internal  control over  financial  reporting,  or
     caused such internal  control over financial  reporting to be designed
     under our supervision,  to provide reasonable  assurance regarding the
     reliability  of financial  reporting and the  preparation of financial
     statements for external purposes in accordance with generally accepted
     accounting principles:

     c)   Evaluated  the  effectiveness  of  the  registrant's   disclosure
     controls and procedures  and presented in this report our  conclusions
     about the effectiveness of the disclosure controls and procedures,  as
     of the  end of the  period  covered  by  this  report  based  on  such
     evaluation; and

     d)   Disclosed in this report any change in the registrant's  internal
     control over financial reporting that occurred during the registrant's
     most recent fiscal quarter (the registrant's  fourth fiscal quarter in
     the case of an annual  report)  that has  materially  affected,  or is
     reasonably  likely to materially  affect,  the  registrant's  internal
     control over financial reporting; and;

5.   The registrant's other certifying officer(s) and I have disclosed, based on
our most recent evaluation of internal control over financial reporting,  to the
registrant's  auditors  and the audit  committee  of the  registrant's  board of
directors (or persons performing the equivalent functions):

     a)   All  significant  deficiencies  and  material  weaknesses  in the
     design or operation of internal control over financial reporting which
     are reasonably likely to adversely affect the registrant's  ability to
     record, process, summarize and report financial information; and

     b)   Any fraud,  whether or not material,  that involves management or
     other  employees  who  have a  significant  role  in the  registrant's
     internal control over financial reporting.

Date: May 12, 2008
                                        /s/ Steven Rosenberg
                                        ----------------------------------
                                        Steven Rosenberg,
                                        Chief Executive Officer, President
                                        and Chief Financial Officer