SEC Comment Letter for BANK OF AMERICA (BAC) — Feb 23, 2011
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: Feb. 23, 2011 · CIK: 0000070858 · Accession: 0000000000-11-011662
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File numbers found in text: 001-06523
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February 18, 2011 Brian T. Moynihan Chief Executive Officer, President and Director 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, 2009 Forms 10-Q for the Quarterly Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010 Form 8-K filed January 21, 2011 File No.: 001-06523 Dear Mr. Moynihan: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Stephanie Hunsaker Senior Assistant Chief Accountant