Correspondence to SEC

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UaYy2qD6DyRDfoB3aystYCkQolkZUMQAVo/GDJSafNe40/zXlwxRsh8hRLfNYQQK uz2ate2f9EUM6cx5ekH+7A== 0001193125-07-200452.txt : 20080303 0001193125-07-200452.hdr.sgml : 20080303 20070913133140 ACCESSION NUMBER: 0001193125-07-200452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANK OF AMERICA CORP /DE/ CENTRAL INDEX KEY: 0000070858 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 560906609 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BANK OF AMERICA CORPORATE CENTER STREET 2: 100 N TRYON ST CITY: CHARLOTTE STATE: NC ZIP: 28255 BUSINESS PHONE: 7043868486 MAIL ADDRESS: STREET 1: BANK OF AMERICA CORPORATE CENTER STREET 2: 100 N TRYON ST CITY: CHARLOTTE STATE: NC ZIP: 28255 FORMER COMPANY: FORMER CONFORMED NAME: BANKAMERICA CORP/DE/ DATE OF NAME CHANGE: 19981022 FORMER COMPANY: FORMER CONFORMED NAME: NATIONSBANK CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: NCNB CORP DATE OF NAME CHANGE: 19920107 CORRESP 1 filename1.htm Correspondence to SEC

[Bank of America Logo Appears Here]

September 12, 2007

Christian N. Windsor

Special Counsel

Division of Corporation Finance

Securities and Exchange Commission

Mail Stop 4563

100 F Street, N.E.

Washington, D.C. 20549

Re:

Bank of America Corp.

Definitive 14A

Filed March 19, 2007

File No. 01-6523

Dear Mr. Windsor:

We have received your correspondence dated August 21, 2007 in which you commented on the Definitive Schedule 14A of Bank of America Corporation (the “Company”) filed on March 19, 2007. While we are in the process of preparing our response, we will require additional time in which to respond due to the need to coordinate with the Company’s Compensation Committee. Accordingly, we expect to provide our response on or before September 30, 2007.

Very truly yours,

/s/ William J. Mostyn III

William J. Mostyn III

Deputy General Counsel

and Corporate Secretary

Tel: 704.386.5083 Ÿ Fax: 704.386.1670

william.mostyn@bankofamerica.com

Bank of America, NC1-002-29-01

101 S. Tryon Street, Charlotte

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