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Comments on Proposed Distribution Plan:
Banc of America Capital Management, LLC, Bacap Distributors, LLC, and Banc of America Securities, Llc,

[Release No. 34-56077, File No. 3-11818]

Aug. 13, 2007 William Bridy, Managing Director, Merrill Lynch & Co., Inc.
Aug. 2, 2007 Larry H. Goldbrum, Esq., General Counsel, The SPARK Institute

Modified: 08/14/2007