SEC Comment Letter for Bancorp, Inc. (TBBK) (CIK 0001295401) (TBBK) — Feb 24, 2012

Bancorp, Inc. (TBBK) (CIK 0001295401)
Date: Feb. 24, 2012 · CIK: 0001295401 · Accession: 0000000000-12-009761

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File numbers found in text: 000-51018

Date

February 23, 2012

Author

/s/ Hugh West

Form

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Company

Bancorp, Inc. (TBBK) (CIK 0001295401)

Letter

February 23, 2012 Via E-mail Mr. Paul Frenkiel Chief Financial Officer and Secretary The Bancorp, Inc. 409 Silverside Road Wilmington, DE 19809 Re: The Bancorp, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 23, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 9, 2011 File No. 000-51018

Dear Mr. Frenkiel: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Hugh West
Hugh West
Accounting Branch Chief

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February 23, 2012

Via E-mail
Mr. Paul Frenkiel   Chief Financial Officer  and Secretary
The Bancorp, Inc.   409 Silverside Road   Wilmington, DE 19809
Re: The Bancorp, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010  Filed February 23, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 9, 2011  File No. 000-51018

Dear Mr. Frenkiel:
We have completed our review of your filings. We remind you that our comments or changes
to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of
the disclosure in the filings to be certain that the filings include the information the Securities
Exchange Act of 1934 and all applicable rules require.

 Sincerely,
   /s/ Hugh West
Hugh West
          Accounting Branch Chief

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