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SEC Comment Letter for BANK OF AMERICA (BAC) — Jan 31, 2008

BANK OF AMERICA CORP /DE/ (BAC, BAC-PB, BAC-PE, BAC-PK, BAC-PL, BAC-PM, BAC-PN, BAC-PO, BAC-PP, BAC-PQ, BAC-PS, BML-PG, BML-PL) (CIK 0000070858)
Date: Jan. 31, 2008 · CIK: 0000070858 · Accession: 0000000000-08-005502

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 25, 2008
Author
John P. Nolan Accounting Branch Chief
Form
UPLOAD
Company
BANK OF AMERICA CORP /DE/ (BAC, BAC-PB, BAC-PE, BAC-PK, BAC-PL, BAC-PM, BAC-PN, BAC-PO, BAC-PP, BAC-PQ, BAC-PS, BML-PG, BML-PL) (CIK 0000070858)

Letter

Mail Stop 4561 January 25, 2008 Mr. Joe L. Price Chief Financial Officer Bank of America Corporation Bank of America Corporate Center 100 N. Tyron Street Charlotte, NC 28255 Re: Bank of America Corporation Form 10-K for the Fiscal Year Ended December 31, 2006 Forms 10-Q for the Quarterly Periods Ended March 31, 2007, June 30, 2007, and September 30, 2007 File No. 1-6523

Dear Mr. Price: We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan Accounting Branch Chief

Show Raw Text
Mail Stop 4561
 January 25, 2008
 Mr. Joe L. Price Chief Financial Officer Bank of America Corporation Bank of America Corporate Center 100 N. Tyron Street Charlotte, NC 28255
Re: Bank of America Corporation
  Form 10-K for the Fiscal Year Ended December 31, 2006
Forms 10-Q for the Quarterly Periods Ended March 31, 2007, June
30, 2007, and September 30, 2007
  File No. 1-6523

Dear Mr. Price:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,

John P. Nolan Accounting Branch Chief