# EDGAR Filing Document

**Accession Number:** 0001295401
**File Stem:** 0000000000-25-010187
**Filing Date:** 2025-9
**Character Count:** 4472
**Document Hash:** 50826bfae195f0b389b61a3c33ee8457
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010187.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0000000000-25-010187

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250918

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 000-51018

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001562762-25-000040

## Text-Extract

```

                                                            September 18, 2025

Martin Egan
Interim Chief Financial Officer
The Bancorp, Inc.
409 Silverside Road
Wilmington, DE 19809

        Re: The Bancorp, Inc.
            Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31,
2024
            File No. 000-51018
Dear Martin Egan:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2024
Item 1. Business
Consumer Fintech Loans, page 7

1.     We note your disclosure that consumer fintech lending includes credit
cards secured
       by deposit balances and unsecured short-term extensions of credit at
risk of complete
       loss if not repaid. We also note various references to credit
enhancements for
       consumer fintech loans, as well as disclosure in your July 24, 2025 8-K
that partners
       provide a full guarantee against losses and that The Bancorp Bank
maintains cash
       collateral for expected losses on dollars already lent. Please enhance
future filings,
       here or elsewhere as appropriate, to provide additional information
regarding credit
       enhancement arrangements contained within third-party agreements for
consumer
       fintech loans. This should include, but not be limited to:
           discussion of your role and obligations in these arrangements,
including your
           responsibilities for loan origination and servicing as well as any
minimums for
           credit enhancements to apply;
           details regarding the material contractual terms and conditions of
the credit
 September 18, 2025
Page 2

           enhancement agreement(s), including key parties, how and in what
instances
           payments or offsets occur, and any specified limitations, caps, or
restrictions;
             clarification of which consumer fintech products are covered by
credit
           enhancements (e.g., all unsecured, specific types of credit
extensions, etc.) and
           explanation of whether credit enhancement terms and conditions
differ among
           these products; and
             enhanced discussion of the risks related to these arrangements and
potential
           impact on your operations (e.g., concentration risks, failure to
obtain credit
           collateral, failure to meet any minimum origination requirements,
reimbursements
           not paid by third parties, etc.).

        In closing, 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.

       Please contact Jee Yeon Ahn at 202-551-3673 or Cara Lubit at
202-551-5909 with
any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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