Marlin Business Services Corp.
300 Fellowship Road
Mt. Laurel, NJ 08054
888-479-9111
June 19, 2013
Mr. Mark Webb
Legal Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
Dear Mr. Webb:
We have received your letter dated June 5, 2013, and are in the process of reviewing and responding to your comments. In accordance with your instructions, please be advised that we will be submitting our response to you by June 26, 2013.
Please do not hesitate to call me at 888-479-9111, extension 4108, should you wish to discuss this further.
Sincerely,
/s/ Lynne C. Wilson |
| Lynne C. Wilson |
| Chief Financial Officer and Senior Vice President |
| Marlin Business Services Corp. |
| cc: | William Schroeder, Staff Accountant – Securities and Exchange Commission |
James McKenzie – Morgan Lewis & Bockius LLP
