EXHIBIT 10.1

                               FOURTH AMENDMENT TO
                               -------------------
             SECOND AMENDED AND RESTATED WAREHOUSE REVOLVING CREDIT
             ------------------------------------------------------
                               FACILITY AGREEMENT
                               ------------------

     THIS FOURTH AMENDMENT TO THE SECOND AMENDED AND RESTATED WAREHOUSE
REVOLVING CREDIT FACILITY AGREEMENT (this "Amendment") is entered into as of
April 2, 2007 and amends in certain respects the Second Amended and Restated
Warehouse Revolving Credit Facility Agreement dated as of August 31, 2001 (as
amended, the "Credit Agreement"), among MARLIN LEASING CORPORATION (the
"Borrower"), each of the financial institutions that is or pursuant to the terms
thereof may become a party thereto as lender (individually, a "Lender" , and
collectively, the "Lenders") and NATIONAL CITY BANK, as Agent for the Lenders
(the "Agent").

                              W I T N E S S E T H:
                              --------------------

     WHEREAS, the parties wish to amend certain provisions of the Credit
Agreement; and

     WHEREAS, the parties hereto desire to effect such amendments on the terms
and subject to the conditions herein set forth.

     NOW, THEREFORE, for good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the Agent, the Borrower and the
Lenders hereby agree as follows:

     SECTION 1. Defined Terms. Capitalized terms used herein and not otherwise
                -------------
defined herein shall have the respective meanings ascribed to them in the Credit
Agreement.

     SECTION 2. Credit Agreement Amendments.
                ---------------------------

       (a)   The definition of "Borrowing Base" in Section 1.01 of the Credit
   Agreement is hereby amended and restated to read in its entirety as follows:

         "Borrowing Base" - as to any Eligible Contract as at the date of any
         determination thereof, but subject to paragraphs (a) through (f) of
         this definition below, the lesser of (i)(x) 88.5% of the then Net
         Present Value of such Eligible Contract (other than Exception
         Contracts) and (y) 87.0% of the then Net Present Value of Exception
         Contracts or (ii) 100% of the Net Investment pertaining to the Eligible
         Equipment subject to such Eligible Contract, less, all security
         deposits and advance lease payments and other sums received by the
         Borrower relating to any Eligible Contract (solely as they relate to
         assets included in the Borrowing Base). Notwithstanding the foregoing:

                    (a) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts with any one User
                    (including Affiliates of such User) shall not exceed
                    $200,000;

                    (b) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts which have initial
                    lease terms in excess of 60 months from the commencement
                    date of such Contracts shall not exceed 10% of the aggregate
                    Commitment for all Lenders;

                    (c) except for the Exception Contracts and Contracts
                    evidenced by Financing Agreements, no Contract may be
                    included in the Borrowing Base for a period of in excess of
                    360 days;

<PAGE>

                    (d) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts which constitute
                    Prepayable Contracts shall not exceed $1,000,000;

                    (e) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts which constitute
                    Recourse Contracts shall not exceed $1,000,000;

                    (f) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts which constitute
                    Sub-lease Contracts shall not exceed $2,000,000; and

                    (g) the aggregate amount includible in the Borrowing Base of
                    Net Present Value of Eligible Contracts which constitute
                    Business Capital Loan Agreements shall not exceed
                    $15,000,000.

       (b)   The definition of "Change of Control" in Section 1.01 of the Credit
   Agreement is hereby amended and restated to read in its entirety as follows:

          "Change of Control" means

                    (a) the sale, lease or transfer of all or substantially all
                    of the assets of the Borrower to any Person or group (as
                    such term is defined in Section 13(d)(3) of the Exchange
                    Act) other than the shareholders listed on Schedule 3.01(a);

                    (b) the liquidation or dissolution of (or the adoption of a
                    plan of liquidation by the board of directors) of the
                    Borrower;

                    (c) the acquisition by ant Person or group (as so defined)
                    (other than the shareholders listed on Schedule 3.01(a)) of
                    a direct or indirect majority in interest (more than 50%) of
                    the issued and outstanding Voting Securities of the Borrower
                    by way of merger or consolidation or otherwise; or;

                    (d) the occurrence of any event that constitutes an (Organic
                    Change" as such term is defined in the Amended Articles
                    (provided, however, that a Public Offering (as such term is
                    defined in the Amended Articles) by the Borrower and
                    transactions directly related thereto shall not constitute
                    an Organic Change).

       (c)   The definition of Commitment Termination Date" in Section 1.01 of
   the Credit Agreement is hereby amended and restated to read in its entirety
   as follows:

          "Commitment Termination Date" - the earlier of (x) March 31, 2009 or
          such later date as shall be applicable pursuant to Section 2.04 or (y)
          such other date as the Commitment shall terminate in accordance with
          this Agreement.

       (d)   The definition of "Contract" in Section 1.01 of the Credit
   Agreement is hereby amended and restated to read in its entirety as follows:

             "Contract" means any Lease, Finance Agreement, Business Capital
   Loan Agreement or Conditional Sale Agreement entered into or otherwise
   acquired by the Borrower, in which the Borrower is lessor, sublessor or
   seller, as the case may be.

                                        2
<PAGE>

       (e)   The definition of "EBITDA" in Section 1.01 of the Credit
   Agreement is hereby amended and restated to read in its entirety as follows:

          "EBITDA" means for any period, for Marlin Business Services Corp. and
          its consolidated subsidiaries, the sum of net income for such period
          plus (a) income taxes, (b) Interest Expense and (c) depreciation,
          amortization and fair value adjustments, all of which is to be
          computed over the previous twelve (12) months.

       (f)   The definition of "Exception Contracts" in Section 1.01 of the
   Credit Agreement is hereby amended and restated to read in its entirety as
   follows:

          "Exception Contracts" means the Prepayable Contracts, Recourse
      Contracts, Business Capital Loan Agreements, and Sub-lease Contracts.

       (g)   The definition of "Interest Coverage Ratio" in Section 1.01 of
   the Credit Agreement is hereby amended and restated to read in its entirety
   as follows:

          "Interest Coverage Ratio" means, as of any date of determination, and
          with respect to Marlin Business Services Corp. and its consolidated
          subsidiaries, EBITDA as a multiple of Interest Expense.

       (h)   The definition of "Interest Expense" in Section 1.01 of the
   Credit Agreement is hereby amended and restated to read in its entirety as
   follows:

          "Interest Expense" means, for any period, for Marlin Business Services
          Corp. and its consolidated subsidiaries, the sum (without duplication)
          of all interest in respect of indebtedness accrued or capitalized
          during such period (whether or not actually paid during such period);
          plus the net amount payable under hedge agreements (whether or not
          actually paid during such period, all of which is to be computed over
          the previous twelve (12) months).

       (i)   The definition of "Prepayable Contracts" in Section 1.01 of the
   Credit Agreement is hereby amended and restated to read in its entirety as
   follows:

          "Prepayable Contracts" - any Contract (other than Business Capital
          Loan Agreements) for which Borrower permits the prepayment of all
          remaining principal due under the Contract prior to the expiration of
          the Contract's term.

       (j)   The definition of "Principals" in Section 1.01 of the Credit
   Agreement is hereby deleted in its entirety.

       (k)   Section 1.01 of the Credit Agreement is hereby amended to add the
   following new defined term:

          "Business Capital Loan Agreement" shall mean loan agreement
     substantially in this form of Exhibit "A" hereto that evidences
     indebtedness owing to Borrower in connection with the lending of money to a
     third party for commercial purposes only.

       (l)   Section 2.04(a) of the Credit Agreement is hereby amended by
   deleting the reference to "August 31, 2007" in the second line thereof (as
   provided in the Third Amendment to the Credit Agreement) and replacing it
   with "March 31, 2009".

       (m)   Section 6.10(a)(iv) of the Credit Agreement is hereby deleted
   in its entirety.

       (n)   Section 6.10(a)(v) of the Credit Agreement is hereby amended
   and restated to read in its entirety as follows:

                                        3
<PAGE>

          "(v) An Interest Coverage Ratio as at the last day of any Fiscal
          Quarter of not less than 1.50:1;"

       (o)   Exhibit "A" hereto shall be added as "H" to the Agreement.

     SECTION 3. Effectiveness. The amendments and consents set forth in Section
                -------------
2 of this Amendment shall be conditioned upon (a) receipt by the Agent of
counterparts of this Amendment executed by the Borrower and the Lenders and (b)
the fulfillment to the satisfaction of the Agent of each of the following
conditions:

          (i)   The Borrower shall have delivered to the Agent in form and
     substance satisfactory to the Agent a Certificate of the Secretary or
     Assistant Secretary of the Borrower certifying (1) that all corporate
     action by the Borrower necessary to authorize the execution, delivery and
     performance of each of the Amendment Documents (as hereunder defined) to
     which it is a party and the transactions contemplated thereby has been
     taken and that such authorization has not been rescinded, limited or
     modified, (2) the incumbency (with specimen signatures) of the Authorized
     Officers of the Borrower, and (3) that all representations and warranties
     set forth in this Amendment are true and correct at and as of the date of
     the effectiveness of this Amendment.

          (ii)  The Agent shall have received such other instruments, agreements
     and documents as it shall reasonably require in connection with this
     Amendment and the matters referred to above.

          (iii) All matters related to the financial condition, assets,
     liabilities and creditworthiness of the Borrower shall be satisfactory to
     the Agent and the Lenders, in their sole discretion.

     SECTION 4. Representations and Warranties. In order to induce the Lenders
                ------------------------------
to execute this Amendment, the Borrower hereby represents and warrants to the
Agent and Lenders as follows, which representations and warranties shall survive
the execution and delivery of this Amendment and the other Amendment Documents
(hereinafter defined):

          (a) The Borrower is a corporation duly organized, validly existing and
     in good standing under the laws of Delaware and has the power to own its
     assets and to transact the business in which it is currently engaged and in
     which it proposes to be engaged.

          (b) The Borrower is duly qualified to do business as a foreign
     corporation and is in good standing in each jurisdiction in which its
     failure to qualify could have a Material Adverse Effect.

          (c) The Borrower has the power to execute, deliver and perform this
     Amendment, any other agreements or documents being or to be executed and
     delivered in connection herewith (collectively the "Amendment Documents").
     The Borrower has taken all necessary action (corporate or otherwise) to
     authorize the execution, delivery and performance of the Amendment
     Documents. No consent or approval of any Person (including, without
     limitation, any stockholder of the Borrower), other than any such consent
     or approval a copy of which has been delivered to the Agent in form and
     substance satisfactory to the Agent, no filing with, action by, consent or
     approval of any landlord or mortgagee, no waiver of any Lien or right of
     distraint or other similar right and no filing with, action by, consent,
     license, approval, authorization or declaration of any governmental
     authority, bureau or agency, is or will be required in connection with the
     execution, delivery or performance by the Borrower or the validity,
     enforcement or priority, of the Amendment Documents.

                                        4
<PAGE>

          (d) The execution, delivery and performance by the Borrower of each of
     the Amendment Documents to which it is a party will not (i) violate or
     conflict with any provision of law or any rule or regulation, (ii) violate
     or conflict with any provision of the Amended Articles or by-laws of the
     Borrower, (iii) violate or conflict with or result in a breach of any
     order, writ, injunction, ordinance, resolution, decree, or other similar
     document or instrument of any court or governmental authority, bureau or
     agency, domestic or foreign, or create (with or without the giving of
     notice or lapse of time, or both) a default under or breach of any
     agreement, bond, note or indenture to which the Borrower is a party, or by
     which it is bound or any of its properties or assets are affected, or (iv)
     result in the imposition of any Lien of any nature whatsoever upon any of
     its properties or assets owned by or used in connection with the business
     of the Borrower, except for the Liens created and granted pursuant to the
     Security Documents.

          (e) This Amendment and each of the other Amendment Documents has been
     or will be duly executed and delivered by the Borrower, and when executed
     and delivered each will constitute the valid and legally binding obligation
     of the Borrower, enforceable against it in accordance with its terms,
     except as such enforceability may be limited by applicable bankruptcy,
     insolvency or similar laws affecting the enforcement of creditors' rights
     generally or by the availability of equitable remedies.

          (f) Neither the Borrower nor any of its Subsidiaries is in default
     under any agreement, ordinance, resolution, decree, bond, note, indenture,
     order or judgment to which it is a party or by which it is bound, or by
     which any of the properties or assets owned by it or used in the conduct of
     its business is affected, and the Borrower and its Subsidiaries have
     complied and are in compliance with all applicable laws, ordinances and
     regulations, including, without limitation, Environmental Laws, in either
     case which default, or non-compliance with which laws, could have a
     Material Adverse Effect on the Borrower

          (g) The Borrower is in full compliance with the terms and conditions
     of the Loan Documents, each of the representations and warranties set forth
     in the Credit Agreement and the other Loan Documents are true and correct
     in all material respects as if made on and as of the date of effectiveness
     of this Amendment, and, as of the date of effectiveness of this Amendment
     and after giving effect thereto and to the consummation of the transactions
     contemplated hereby, no Default or Event of Default has occurred and is
     continuing.

          (h) Neither the Financial Statements nor any certificate, opinion, or
     any other statement made or furnished in writing to the Agent or the
     Lenders by or on behalf of the Borrower in connection with this Amendment
     or the transactions contemplated hereby, contains any untrue statement of a
     material fact, or omits to state a material fact necessary in order to make
     the statements contained therein or herein not misleading.

          (i) Any failure of any of the representations and warranties made by
     Borrower in this Amendment to be true and correct in all respects when made
     shall constitute an Event of Default under the Credit Agreement.

     SECTION 5. Outstanding Indebtedness. Borrower hereby acknowledges
unconditionally that, as of the close of business on April 2, 2007, the
outstanding principal balance of all Revolving Loans is $7,749,000.00. Borrower
acknowledges and agrees that the foregoing balance of the Revolving Loans,
together with accrued and unpaid interest thereon, is owing to Lender without
claim, counterclaim, recoupment, defense or setoff of any kind.

                                        5
<PAGE>

     SECTION 6. Reference to and Effect on Loan Documents.
                -----------------------------------------

          (a) On and after the date hereof, each reference in the Credit
     Agreement to "this Agreement", "hereunder", "hereof", "herein" or words of
     like import, and each reference in the other Loan Documents to the Credit
     Agreement, shall mean and be a reference to the Credit Agreement as amended
     hereby.

          (b) Except as otherwise expressly set forth herein, the execution,
     delivery and effectiveness of this Amendment shall not operate as a waiver
     of any right, power or remedy of any Lender, or the Agent under the Credit
     Agreement or any of the other Loan Documents, shall not constitute a waiver
     of any provision of the Credit Agreement or any of the other Loan
     Documents, nor shall it affect or diminish any Lender's or the Agent's
     rights to hereafter require strict performance of any provision of the
     Credit Agreement or any of the other Loan Documents.

     SECTION 7. Reaffirmation of Security Interest. The Borrower hereby
                ----------------------------------
reaffirms as of the date hereof each and every security interest and lien
granted in favor of the Agent and the Lenders under the Loan Documents, and
agrees and acknowledges that such security interests and liens shall continue
from and after the date hereof and shall remain in full force and effect from
and after the date hereof, in each case after giving effect to the Credit
Agreement as amended by this Amendment, and the obligations secured thereby and
thereunder shall include Borrower's obligations under the Credit Agreement as
amended by this Amendment. Each such reaffirmed security interest and lien
remains and shall continue to remain in full force and effect and is hereby in
all respects ratified and confirmed.

     SECTION 8. Further Assurances. Each of the parties hereto hereby agrees to
                ------------------
do such further acts and things and to execute, deliver and acknowledge such
additional agreements, powers and instruments as any other party hereto may
reasonably require to carry into effect the purposes of this Amendment.

     SECTION 9. Governing Law. THE VALIDITY, INTERPRETATION AND ENFORCEMENT OF
                -------------
THIS AMENDMENT SHALL BE GOVERNED BY THE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA
WITHOUT GIVING EFFECT TO THE CONFLICT OF LAWS PRINCIPLES THEREOF.

     SECTION 10. Counterparts. This Amendment may be executed in any number of
                 ------------
counterparts and by the different parties hereto in separate counterparts, each
of which when so executed and delivered shall be an original, but all of which
shall together constitute one and the same instrument. Execution and delivery of
this Amendment by facsimile transmission shall constitute execution and delivery
of this Amendment for all purposes, with the same force and effect as execution
and delivery of an originally manually signed copy hereof.

     SECTION 11. Headings; Binding Effect. The headings of the several sections
                 ------------------------
of this Amendment are inserted for convenience only and shall not in any way
affect the meaning or construction of any provision of this Amendment. The
provisions of this Amendment shall inure to the benefit of and be binding upon
the parties hereto and their respective permitted successors and assigns.

[BALANCE OF PAGE INTENTIONALLY LEFT BLANK; SIGNATURES TO FOLLOW]

                                        6
<PAGE>

     IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be
executed and delivered by their proper and duly authorized officers as of the
date set forth above.

                                               BORROWER
                                               --------
                                               MARLIN LEASING CORPORATION


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               LENDERS:
                                               -------
                                               NATIONAL CITY BANK


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               FIRSTRUST SAVINGS BANK


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               SOVEREIGN BANK


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               HARRIS N.A. (as successor to
                                               Harris Trust and Savings Bank)


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               AGENT:
                                               -----
                                               NATIONAL CITY BANK, As Agent

                                               By:
                                                      --------------------------
                                               Name:
                                               Title:


                                               ACKNOWLEDGED BY GUARANTOR
                                               MARLIN BUSINESS SERVICES CORP.


                                               By:
                                                      --------------------------
                                               Name:
                                               Title:

                                        8