0001193125-10-084343.txt : 20100715 0001193125-10-084343.hdr.sgml : 20100715 20100415160117 ACCESSION NUMBER: 0001193125-10-084343 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100415 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bank of New York Mellon CORP CENTRAL INDEX KEY: 0001390777 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE WALL STREET CITY: NEW YORK STATE: NY ZIP: 10286 BUSINESS PHONE: 212-495-1784 MAIL ADDRESS: STREET 1: ONE WALL STREET CITY: NEW YORK STATE: NY ZIP: 10286 CORRESP 1 filename1.htm Correspondence

LOGO

April 15, 2010

John P. Nolan

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

100 F Street NE (Mail Stop 4720)

Washington, D.C. 20549

 

  Re: The Bank of New York Mellon Corporation

Form 10-K for the Fiscal Year Ended December 31, 2009

Dear Mr. Nolan:

As we indicated in our correspondence dated April 12, 2010, we are currently working to determine whether one of BNY Mellon’s custody systems being used in London erroneously recorded deposits and overdrafts net for the quarter ended September 30, 2008. We expect to file a subsequent response with our findings on or before April 26, 2010.

Should you have any additional questions or comments, please contact me at (212) 635-1901 (facsimile transmission (212) 635-1121) or John Park, Controller, at (212) 635-7080 (facsimile transmission (212) 635-8523).

Yours very truly,

THE BANK OF NEW YORK MELLON CORPORATION

 

/s/ Thomas P. Gibbons

Name:   Thomas P. Gibbons
Title:   Chief Financial Officer

One Wall Street, New York, N.Y. 10286

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