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Director/PDMR Shareholding

28th Apr 2008 07:00

April 28, 2008Mr. Charles K. GiffordBank of America Corporation100 Federal StreetMA5-100-28-01Boston, MA 02110Re: Form 4Dear Mr. Gifford:

Please find enclosed a copy of a Form 4 filed electronically on your behalf today with the Securities and Exchange Commission. This filing reports the following transaction:

On Table IIPhantom stock acquired with Directors' retainer 6,511.12 unitsPhantom stock acquired with reinvested dividendequivalents 156.65 units

If you have any questions about the filing, please contact me at (704) 386-3302.

Sincerely,Roger McClaryVice President

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