SEC Comment Letter for BANK OF AMERICA (BAC) — Jan 30, 2012
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. 30, 2012 · CIK: 0000070858 · Accession: 0000000000-12-004931
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-6523
Letter
January 30, 2012 Brian T. Moynihan Chief Executive Officer and President Bank of America Corporation 100 North Tryon Street Charlotte, NC 28255 Re: Bank of America Form 10-K for the year ended December 31, 2010 Filed February 25, 2011 File No. 001-6523
Dear Mr. Moynihan: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Suzanne Hayes Suzanne Hayes Assistant Director
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January 30, 2012 Brian T. Moynihan Chief Executive Officer and President Bank of America Corporation 100 North Tryon Street Charlotte, NC 28255 Re: Bank of America Form 10-K for the year ended December 31, 2010 Filed February 25, 2011 File No. 001-6523 Dear Mr. Moynihan: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director