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                          February 22, 2023

       Carla A. Leibold
       Chief Financial Officer
       Customers Bancorp, Inc.
       701 Reading Avenue
       West Reading, PA 19611

                                                        Re: Customers Bancorp,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Response dated
October 28, 2022
                                                            File No. 001-35542

       Dear Carla A. Leibold:

              We have reviewed your October 28, 2022, response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       September 23, 2022, letter.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Item 1. Business, page 8

   1.                                                   We note your response
to prior comment 1. Please address the following:
                                                            You state that CBIT
tokens may only be created by, transferred to and redeemed by
                                                           your commercial
customers on the CBIT instant payments platform. If true, please
                                                           confirm that CBIT
tokens may not be transferred to an external party and explain
                                                           how you prevent such
transfer;
                                                            Tell us if CBIT
tokens have any value or possible use outside of the CBIT payment
                                                           platform;
                                                            Tell us whether
CBIT tokens can be minted or burned in any way other than
                                                           by connecting a DDA
to a CBIT wallet and making intrabank transactions;
                                                            Tell us how you
maintain access to, or control over, CBIT tokens in a customer's
 Carla A. Leibold
Customers Bancorp, Inc.
February 22, 2023
Page 2
              CBIT wallet to make transfers, redeem or freeze tokens under the
circumstances you
              enumerate;
                You state that the primary business purpose for the CBIT
payment platform is to
              provide a closed-system for real-time intrabank commercial
transactions and is not
              intended to be a trading platform for tokens/digital assets.
Please tell us if you have
              any plans to expand the CBIT platform, if so, what those plans
are, and whether the
              CBIT platform could be used as a a trading platform for
tokens/digital assets.
General

2.       We note you state that the primary business purpose for the CBIT
payment platform is to
         provide a closed-system for real-time intrabank commercial
transactions and that
         the customers who have joined the CBIT platform are primarily in the
digital asset
         industry. We further note that the Tassat platform promotes digital
asset exchanges
         among its use cases. Please describe the functions the Tassat platform
performs in
         facilitating exchanges of digital assets, discuss whether any of these
digital assets are or
         may be securities under the federal securities laws and consider
whether specific risk
         factor disclosure is appropriate in future filings.
       Please contact David Gessert at (202) 551-2326 or Matthew Derby at (202)
551-3334
with any questions.



FirstName LastNameCarla A. Leibold                              Sincerely,
Comapany NameCustomers Bancorp, Inc.
                                                                Division of
Corporation Finance
February 22, 2023 Page 2                                        Office of
Finance
FirstName LastName