[Letterhead of Sutherland Asbill & Brennan LLP]
September 23, 2014
VIA EDGAR
Ms. Mara L. Ransom
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Newtek Business Services, Inc. |
Preliminary Proxy Statement on Schedule 14A
File No.: 001-16123
Dear Ms. Ransom:
This Amended Preliminary Proxy Statement on Schedule 14A (File No. 001-16123), filed on behalf of Newtek Business Services, Inc., is being filed in connection with the Registration Statement on form N-14 (File No. 333-195998) filed on behalf of Newtek Business Services Corp. concurrently herewith.
* * * *
If you have any questions or additional comments concerning the foregoing, please contact the undersigned at (202) 383-0176 or John J. Mahon at (202) 383-0515.
| Sincerely, |
| /s/ Steven B. Boehm |
| Steven B. Boehm |
| Cc: | Barry Sloane, Newtek Business Services Corp. |
Matthew Ash, Newtek Business Services Corp.
John Mahon, Sutherland Asbill & Brennan LLP