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
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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