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SEC Company Response from BANK OF AMERICA (BAC) — Nov 2, 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: Nov. 2, 2012 · CIK: 0000070858 · Accession: 0000070858-12-000359

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
November 2, 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 Year Ended December 31, 2011 Form 10-Q for the Fiscal Period Ended June 30, 2012

Re: Bank of America Corporation

Dear Ms. Hayes:

This letter is in response to your letter of October 19, 2012 concerning the above filings. We are in the process of responding to your comments, but are requesting an extension until November 9, 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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		11.02.12 Correspondence

Via EDGAR

November 2, 2012

Ms. 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 Year Ended December 31, 2011

 Form 10-Q for the Fiscal Period Ended June 30, 2012

Dear Ms. Hayes:

This letter is in response to your letter of October 19, 2012 concerning the above filings. We are in the process of responding to your comments, but are requesting an extension until November 9, 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

cc: Ms. Stephanie J. Ciboroski, Senior Assistant Chief Accountant