SEC Comment Letter for BANK OF AMERICA (BAC) — Aug 6, 2014
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: Aug. 6, 2014 · CIK: 0000070858 · Accession: 0000000000-14-039875
AI Filing Summary & Sentiment
Reasoning
Letter
August 6 , 2014 Via E -mail Bruce R. Thompson Chief Financial Officer 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, 2013 Filed February 25, 2014 File No. 001 -06523
Dear Mr. Thompson :
We have completed our review of your filings . 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 s and the company may not assert staff comments as a defens e 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephanie J. Ciboroski
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August 6 , 2014 Via E -mail Bruce R. Thompson Chief Financial Officer 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, 2013 Filed February 25, 2014 File No. 001 -06523 Dear Mr. Thompson : We have completed our review of your filings . 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 s and the company may not assert staff comments as a defens e 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant