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SEC Comment Letter for Bancorp, Inc. (TBBK) (CIK 0001295401) (TBBK) — Oct 14, 2016

Bancorp, Inc. (TBBK) (CIK 0001295401)
Date: Oct. 14, 2016 · CIK: 0001295401 · Accession: 0000000000-16-097099

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File numbers found in text: 333-213977

Date
October 14, 2016
Author
/s/ Era Anagnosti
Form
UPLOAD
Company
Bancorp, Inc. (TBBK) (CIK 0001295401)

Letter

Mail Stop 4720 October 14, 2016 Damian Kozlowski Chief Executive Officer The Bancorp, Inc. 409 Silverside Road Wilmington, DE 19809

Re: The Bancorp, Inc. Registration Statement on Form S-3 Filed October 5, 2016 File No. 333-213977

Dear Kozlowski :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jessica Livingston, Staff Attorney, at 202-551-3448 with any questions.

Sincerely,
/s/ Era Anagnosti

Show Raw Text
Mail Stop 4720
October 14, 2016

Damian Kozlowski
Chief Executive Officer
The Bancorp, Inc.
409 Silverside Road
Wilmington, DE  19809

Re:  The Bancorp, Inc.
  Registration Statement on Form S-3
Filed  October 5, 2016
  File No.  333-213977

Dear Kozlowski :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact  Jessica Livingston, Staff Attorney,  at 202-551-3448  with any questions.

Sincerely,

 /s/ Era Anagnosti

Era Anagnosti
Legal Branch Chief
Office of Financial Services

cc: Mark E. Rosenstein, Esq.  (Via E --mail)