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SEC Comment Letter for BANK OF AMERICA (BAC) — Jul 17, 2015

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: July 17, 2015 · CIK: 0000070858 · Accession: 0000000000-15-037260

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 10, 2015
Author
For
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

July 10, 2015 Via E -mail Brian T. Moynihan Chief Executive Officer 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, 2014 Filed February 25, 2015 File No. 001 -06523

Dear Mr. Moynihan :

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 defense in a ny 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/ Christian Windsor
For

Show Raw Text
July 10, 2015

Via E -mail
Brian T. Moynihan
Chief Executive Officer
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, 2014
Filed February 25, 2015
File No. 001 -06523

Dear Mr. Moynihan :

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 defense in a ny 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/ Christian Windsor
 For

 Suzanne Hayes
Assistant Director