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 Mellons 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