-----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, IRKsUpkvIjNVUvcsZ/usEvjdxeaTA5WdkFE6/Pzsyu8cMlvL69nroSSFXOKrLiVI 7gxJvzY1c1O0B7ygZzFG+A== 0000875357-09-000020.txt : 20100108 0000875357-09-000020.hdr.sgml : 20100108 20090507161807 ACCESSION NUMBER: 0000875357-09-000020 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090507 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOK FINANCIAL CORP ET AL CENTRAL INDEX KEY: 0000875357 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 731373454 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BANK OF OKLAHOMA TOWER STREET 2: PO BOX 2300 CITY: TULSA STATE: OK ZIP: 74192 BUSINESS PHONE: 9185953025 MAIL ADDRESS: STREET 1: BANK OF OKLAHOMA TOWER STREET 2: P O BOX 2300 CITY: TULSA STATE: OK ZIP: 74192 CORRESP 1 filename1.txt May 7, 2009 Via EDGAR US Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 450 Fifth Street, NW Washington, DC 20549 RE: BOK Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Form 8-K Dated April 29, 2009 File No. 0-19341 Dear Ms. Harley: This letter confirms receipt of your comment letter dated April 30, 2009 regarding our Form 10-K for the fiscal year ended December 31, 2008 and our Form 8-K dated April 29, 2009. As we discussed by telephone today, we will respond to your comments on or before May 29, 2009. Please contact me at 918-588-8673 if you have any questions. Sincerely, /s/ John C. Morrow - ---------------------- John C. Morrow Senior VP, Chief Accounting Officer Cc: Steven E. Nell Tamara Wagman -----END PRIVACY-ENHANCED MESSAGE-----