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SEC Comment Letter for BANK OF AMERICA (BAC) — Nov 12, 2019

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: Nov. 12, 2019 · CIK: 0000070858 · Accession: 0000000000-19-015430

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-234425

Date
November 12, 2019
Author
Office of Finance
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

November 12, 2019 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 BofA Finance LLC Registration Statement on Form S-3 Filed November 1, 2019 File No. 333-234425 Dear Mr. Jeffries: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 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, action or absence of action by the staff. Please contact Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance

Show Raw Text
November 12, 2019
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
BofA Finance LLC
Registration Statement on Form S-3
Filed November 1, 2019
File No. 333-234425
Dear Mr. Jeffries:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 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, action or absence of action by the staff.
            Please contact Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance