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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VZrMk892fTfBb9QhKGHWEuMEYWAvjo3mpdI6Sk9x0adWgGTUBUipKslfX1e7hgR4
 +xlTqwb0D07jgMx/mu4+lA==

<SEC-DOCUMENT>9999999997-04-022826.txt : 20040518
<SEC-HEADER>9999999997-04-022826.hdr.sgml : 20040518
<ACCEPTANCE-DATETIME>20040518160725
<PAPER>
ACCESSION NUMBER:		9999999997-04-022826
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040501
ITEM INFORMATION:		Bankruptcy or receivership
FILED AS OF DATE:		20040514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BANK OF NEW ENGLAND CORP
		CENTRAL INDEX KEY:			0000071322
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				042478505
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07419
		FILM NUMBER:		04028558

	BUSINESS ADDRESS:	
		STREET 1:		1 STATE ST STE 415
		STREET 2:		4TH FLR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		6173577117

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW ENGLAND MERCHANTS CO INC
		DATE OF NAME CHANGE:	19820519
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>9999999997-04-022826.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 04028558 for access to the original document.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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