The Bancorp, Inc.
409 Silverside Road
Wilmington, DE 19809
July 8, 2020
VIA EDGAR
Jessica Livingston
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | The Bancorp, Inc. Registration Statement on Form S-3 Filed June 29, 2020, as amended File No. 333-239529 |
Dear Ms. Livingston:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Bancorp, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00PM EDT on July 13, 2020, or as soon as practicable thereafter.
| Very truly yours, | ||
| /s/ Paul Frenkiel | ||
| Paul Frenkiel Executive Vice President of Strategy, Chief Financial Officer and Secretary | ||
