May 28, 2019

Carla A. Leibold
Chief Financial Officer and Treasurer
Customers Bancorp, Inc.
1015 Penn Avenue, Suite 103
Wyomissing, PA 19610

       Re: Customers Bancorp, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 1, 2019
           Form 8-K Furnished April 24, 2019
           File No. 001-35542

Dear Ms. Leibold:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Item 8. Financial Statements and Supplementary Data
Notes to Consolidated Financial Statements
Note 2 - Significant Accounting Policies and Basis of Presentation
Goodwill and Other Intangible Assets, page 111

1.    We note that you determined that there was no evidence of impairment on
the balance of
      goodwill and other intangible assets based on your qualitative assessment
for your
      BankMobile segment. We also note however, from your disclosure in Note
22, that your
      BankMobile segment generated net losses and was at a net liabilities
position for and as of
      last three fiscal year-ends. Please provide us your qualitative
assessment, including your
      determination of reporting unit(s), related goodwill balance(s), and all
qualitative factors
      you considered to determine that it is more likely than not that the fair
value of each
      reporting unit was more than its carrying amount.
 Carla A. Leibold
Customers Bancorp, Inc.
May 28, 2019
Page 2
Form 8-K Furnished April 24, 2019

Exhibit 99.1
Q1 2019 Overview
Earnings Summary Unaudited, page 4

2.       We note you present the non-GAAP measure, pre-tax, pre-provision core
net income,
         along with similar related metrics (e.g. core ROAA pre-tax,
pre-provision and core ROCE
         pre-tax, pre-provision on pages 18 and 19, respectively). Please
revise your future filings
         to change the name of this non-GAAP measure and related metrics to
more accurately
         reflect its content. In this regard, the use of the word "core"
implies you are referring to
         your most central or essential operations and results. Removal of the
provision for loan
         losses from net income to arrive at pre-tax, pre-provision "core" net
income implies that
         credit losses are not an inherent part of your core operations. Thus,
we believe it would be
         appropriate to use a more descriptive title to describe this non-GAAP
measure, perhaps
         eliminating the use of the word "core" in its entirety from this
specific measure and related
         metrics.
        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.

       You may contact Stephen Kim at 202-551-3291 or Hugh West at 202-551-3872
if you
have any questions.



FirstName LastNameCarla A. Leibold                             Sincerely,
Comapany NameCustomers Bancorp, Inc.
                                                               Division of
Corporation Finance
May 28, 2019 Page 2                                            Office of
Financial Services
FirstName LastName