0000875357-12-000031.txt : 20130205 0000875357-12-000031.hdr.sgml : 20130205 20120827154142 ACCESSION NUMBER: 0000875357-12-000031 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120827 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.htm Initial Response to SEC Letter Dated August 20, 2012


August 27, 2012

Via EDGAR

Ms. Suzanne Hayes
Assistant Director
US Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

RE: BOK Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
Form 10-Q for Quarterly Period Ended March 31, 2012
Filed May 8, 2012
Form 10-Q for Quarterly Period Ended June 30, 2012
filed August 7, 2012
File No. 000-19341

Dear Ms. Hayes:

This letter confirms receipt of your comment letter dated August 20, 2012 regarding our Form 10-K for the fiscal year ended December 31, 2011, our Form 10-Q for the quarterly period ended March 31, 2012 and our Form 10-Q for the quarterly period ended June 30, 2012. We will respond to your comments on or before September 28, 2012.

Please contact me at 918-588-6319 or John Morrow at 918-588-8673 if you have any questions.

Sincerely,
/s/ Steven E. Nell
----------------------------------------------------------------
Steven E. Nell
Executive Vice President and Chief Financial Officer

Cc:
John C. Morrow, Chief Accounting Officer
Tamara Wagman, Frederic Dorwart, Lawyers