SEC Comment Letter for BANK OF AMERICA (BAC) — Feb 27, 2013
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. 27, 2013 · CIK: 0000070858 · Accession: 0000000000-13-010933
AI Filing Summary & Sentiment
Reasoning
Letter
February 27, 2013 Via E -mail Brian T. Moynihan Chief Executive Officer and President Bank of America Corporation 100 North Tryon Street Charlotte, NC 28255
Re: Bank of America Corporation Form 10-K for F iscal Year Ended December 31, 2011 Filed February 23, 2012 File No. 001 -06523
Dear Mr. Moynihan :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes 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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February 27, 2013 Via E -mail Brian T. Moynihan Chief Executive Officer and President Bank of America Corporation 100 North Tryon Street Charlotte, NC 28255 Re: Bank of America Corporation Form 10-K for F iscal Year Ended December 31, 2011 Filed February 23, 2012 File No. 001 -06523 Dear Mr. Moynihan : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director