SEC Comment Letter for BANK OF AMERICA (BAC) — May 9, 2018
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: May 9, 2018 · CIK: 0000070858 · Accession: 0000000000-18-014380
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File numbers found in text: 333-224523
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Mail Stop 4720 May 9 , 2018 Ross E. Jeffries, Jr. Deputy General Counsel and Corporate Secretary Bank of America Corporation Bank of America Corporate Center 100 North Tryon Street Charlotte, NC 28255 Re: Bank of America Corporation Registration Statement on Form S -3 Filed April 30, 2018 File No. 333-224523 Dear M r. Jeffries : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rule s 460 and 461 regarding requests for acceleration . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, act ion or absence of action by the staff. You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Servi ces