# EDGAR Filing Document

**Accession Number:** 0001295401
**File Stem:** 0001104659-25-075727
**Filing Date:** 2025-8
**Character Count:** 2892
**Document Hash:** d199a3a8d0c76a876e3578c3f1b60d6b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-075727.hdr.sgml**: 20250912

**ACCESSION NUMBER**: 0001104659-25-075727

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bancorp, Inc.
- **CENTRAL INDEX KEY:** 0001295401
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 233016517
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 409 SILVERSIDE ROAD
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19809
- **BUSINESS PHONE:** 302-385-5000

**MAIL ADDRESS:**
- **STREET 1:** 409 SILVERSIDE ROAD
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19809

August 8, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549-6010

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| | |
|:---|:---|
| **Re:** | **The Bancorp, Inc.** |
|  | **Registration Statement on Form S-1 (File No. 333-289422)** |
|  | **Request for Acceleration of Effectiveness** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), we hereby join with the request of The Bancorp, Inc. (the "<u>Company</u>") that the effective date of the above-referenced Registration Statement be accelerated so that the same will be declared effective at 4:00 p.m., Eastern Time, on August 12, 2025, or as soon as thereafter practicable, or at such other time as the Company or its outside counsel, Morgan, Lewis & Bockius LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Pursuant to Rule 460 under the Securities Act, we, as representatives of the underwriters, wish to advise you that we intend to distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the Preliminary Prospectus included in the above-named Registration Statement, as amended, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

We, the undersigned, as representatives of the underwriters, have and will, and we have been informed by the participating underwriters that they have complied and will continue to comply with the provisions of Rule 15c2-8 of the Securities Exchange Act of 1934, as amended.

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| | | |
|:---|:---|:---|
| PIPER SANDLER & CO., as <br> representative of the underwriters | PIPER SANDLER & CO., as <br> representative of the underwriters | PIPER SANDLER & CO., as <br> representative of the underwriters |
| By: | /s/ Caspar Bentinck | /s/ Caspar Bentinck |
|  | Name: | Caspar Bentinck |
|  | Title: | Managing Director |

---