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)), 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:  March 26, 2008
                                 /s/ Steven Rosenberg
                                 -----------------------------------
                                 Steven Rosenberg,
                                 Chief Executive Officer, President
                                 and Chief Financial Officer