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SEC Comment Letter for BANK OF AMERICA (BAC) — Jun 28, 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: June 28, 2013 · CIK: 0000070858 · Accession: 0000000000-13-035597

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2012
Author
/s/ Suzanne Hayes
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

June 28 , 2013 Via E -mail Brian T. Moynihan Chief Executive Officer and President Bank of America Corporation 100 North Tryon Street Charlotte, North Carolina 28255

Re: Bank of America Corporation Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 28, 2013 File No. 001 -06523

Dear Mr. Moynihan :

We have comp leted 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 laws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Suzanne Hayes
Suzanne Hayes
Assistant Director

Show Raw Text
June 28 , 2013

Via E -mail
Brian T. Moynihan
Chief Executive Officer and President
Bank of America Corporation
100 North Tryon Street
Charlotte, North Carolina 28255

 Re: Bank of America Corporation
  Form 10 -K for the Fiscal Year Ended December 31, 2012
  Filed February 28, 2013
  File No. 001 -06523

Dear Mr. Moynihan :

We have comp leted 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 laws 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 include s the
information the Securities Exchange Act of 1934 and all applicable  rules require.

Sincerely,

 /s/ Suzanne Hayes
 Suzanne Hayes
Assistant Director