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
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File numbers found in text: 001-06523
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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