# EDGAR Filing Document

**Accession Number:** 0001295401
**File Stem:** 0001104659-25-077019
**Filing Date:** 2025-8
**Character Count:** 2075
**Document Hash:** 4349800ebff4b14e40fa9c3bddd64d07
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-077019.hdr.sgml**: 20250912

**ACCESSION NUMBER**: 0001104659-25-077019

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250812

**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

**The Bancorp, Inc.**

**409 Silverside Road**

**Wilmington, DE 19809**

August 12, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: The Bancorp, Inc.<br> Registration Statement on Form S-1<br> Filed August 8, 2025<br> File No. 333-289422

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Bancorp, Inc. (the "Registrant") hereby withdraws its previous request for acceleration of the effective date of the above-referenced Registration Statement by letter dated August 8, 2025, and hereby requests acceleration of the effectiveness of the Registration Statement so that it will become effective at 2:30 PM ET on August 14, 2025, or as soon as practicable thereafter.

Please contact Erin E. Martin at (202) 739.5729 or <u>erin.martin@morganlewis.com</u> or Rahul K. Patel at (212) 309.6862 or <u>rahul.patel@morganlewis.com</u> with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.

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| |
|:---|
| Very truly yours, |
| /s/ Martin Egan |
| Martin Egan |
| Interim Chief Financial Officer and Chief Accounting Officer |

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