Marlin Business Services Corp.
300 Fellowship Road
Mt. Laurel, NJ 08054
888-479-9111
August 5, 2013
Mr. David Lin
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
Dear Mr. Lin:
On July 2, 2013, we discussed your comments to certain Part III information in the Marlin Business Services Corp. (“Marlin”) Form 10-K, including the possible addition of an executive officer to the Named Executive Officers set forth in the Compensation Discussion and Analysis. In order to respond to these comments, Ed Dietz, Marlin’s General Counsel, and I have been engaged in an ongoing process of obtaining input from members of Marlin’s Board of Directors, who in turn have sought input from Marlin’s senior management. Obtaining such input required working around summer vacation schedules and Marlin’s regular business activities. Please be advised that Marlin will be filing an Amendment No. 2 on Form 10-K/A on or before August 13, 2013, which will contain the additional requested disclosure.
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
