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SEC Comment Letter for BANK OF AMERICA (BAC) — Jul 6, 2016

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 6, 2016 · CIK: 0000070858 · Accession: 0000000000-16-083252

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2015
Author
/s/ Era Anagnosti
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

Mail Stop 4720 July 6 , 2016 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, 2015 Filed February 24, 2016 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 u nder the federal securitie s 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Era Anagnosti

Show Raw Text
Mail Stop 4720

July 6 , 2016

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, 2015
Filed February 24, 2016
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 u nder the
federal securitie s 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  includes  the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

 /s/ Era Anagnosti

Era Anagnosti
Legal Branch Chief
Office of Financial Services

cc: John M. James
Randy Shearer