TEXT-EXTRACT 2 filename2.txt Mail Stop 4720 September 21, 2018 Mr. Thomas W. Casey Chief Financial Officer LendingClub Corporation 71 Stevenson Street, Suite 1000 San Francisco, CA 94105 Re: LendingClub Corporation Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 22, 2018 File No. 001-36771 Dear Mr. Casey: We have completed our review of your filing. 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. Sincerely, /s/ Michael Volley Michael Volley Staff Accountant Office of Financial Services