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SEC Comment Letter for BANK OF AMERICA (BAC) — May 7, 2010

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: May 7, 2010 · CIK: 0000070858 · Accession: 0000000000-10-025355

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 001-06523

Date
May 7, 2010
Author
Hugh West
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

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 7, 2010 Mr. Neil A. Cotty Interim Chief Financial Officer Bank of America Corporation Bank of America Corporate Center 100 N. Tryon Street Charlotte, NC 28255 RE: Bank of America Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for Quarterly Period Ended September 30, 2009 File No.: 001-06523

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

Sincerely, Hugh West Accounting Branch Chief

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

May 7, 2010

 Mr. Neil A. Cotty Interim Chief Financial Officer Bank of America Corporation Bank of America Corporate Center 100 N. Tryon Street Charlotte, NC  28255
RE: Bank of America Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Form 10-Q for Quarterly Period Ended September 30, 2009 File No.: 001-06523

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

Sincerely,    Hugh West Accounting Branch Chief