EXHIBIT 31

           CERTIFICATION OF PRINCIPAL EXECUTIVE AND FINANCIAL OFFICER

I, Steven Rosenberg certify that:

1.      I have reviewed this Form 10-K 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))  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)      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

c)      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: March 26, 2007
                                          /s/ STEVEN ROSENBERG
                                          --------------------------------------
                                              Steven Rosenberg,
                                              Chief Executive Officer, President
                                              and Chief Financial Officer