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SEC Company Response from BANK OF AMERICA (BAC) — May 16, 2012

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 16, 2012 · CIK: 0000070858 · Accession: 0000070858-12-000232

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
May 16, 2012
Author
/s/ Michael Pressman
Form
CORRESP
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

Via EDGAR United States Securities and Exchange Commission Washington, D.C. 20549 Form 10-K for the Fiscal Period Ended December 31, 2011 Form 8-K Filed April 19, 2012

Re: Bank of America Corporation

Dear Ms. Hayes:

This letter is in response to your letter of May 3, 2012 concerning the above filings. We are in the process of responding to your comments, but are requesting an extension until May 25, 2012 to allow additional time to compile our response. If you have any questions or concerns, please do not hesitate to contact me at (980) 386-5083.

Sincerely
/s/ Michael Pressman

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CORRESP
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		5.16.12 Correspondence

Via EDGAR

May 16, 2012

Mr. Suzanne Hayes

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:    Bank of America Corporation

Form 10-K for the Fiscal Period Ended December 31, 2011

Form 8-K Filed April 19, 2012

Dear Ms. Hayes:

This letter is in response to your letter of May 3, 2012 concerning the above filings. We are in the process of responding to your comments, but are requesting an extension until May 25, 2012 to allow additional time to compile our response.  If you have any questions or concerns, please do not hesitate to contact me at (980) 386-5083.

Sincerely

/s/ Michael Pressman

Michael Pressman

Assistant General Counsel