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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

Financial Reporting Regulatory Compliance Business Model Clarity

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Reasoning

File numbers found in text: 001-06523

Date
February 18, 2011
Author
Stephanie Hunsaker Senior Assistant Chief Accountant
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

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

Show Raw Text
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