-----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, DswiKKLZUbZ0eT0O8mubJKsHlVQY3VNYndmtYFZFpbTRDlhgQjSlva73CZkSbOPs PMWa9qq1HeTtFTRww97phQ== 0000070858-00-000075.txt : 20000211 0000070858-00-000075.hdr.sgml : 20000211 ACCESSION NUMBER: 0000070858-00-000075 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20000125 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANK OF AMERICA CORP /DE/ CENTRAL INDEX KEY: 0000070858 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 560906609 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-06523 FILM NUMBER: 531175 BUSINESS ADDRESS: STREET 1: NATIONSBANK CORPORATE CENTER STREET 2: 100 N TRYON ST CITY: CHARLOTTE STATE: NC ZIP: 28255 BUSINESS PHONE: 7043865000 MAIL ADDRESS: STREET 1: NATIONALSBANK CORPORATE CENTER STREET 2: NC1007 19 04 CITY: CHARLOTTE STATE: NC ZIP: 28255 FORMER COMPANY: FORMER CONFORMED NAME: BANKAMERICA CORP/DE/ DATE OF NAME CHANGE: 19981022 FORMER COMPANY: FORMER CONFORMED NAME: NATIONSBANK CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: NCNB CORP DATE OF NAME CHANGE: 19920107 8-K 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ----------------------------------- FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): January 25, 2000 BANK OF AMERICA CORPORATION, On behalf of THE NATIONSBANK 401(K) PLAN (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation or organization) 1-6523 (Commission File Number) 56-0906609 (IRS Employer Identification No.) 100 North Tryon Street Charlotte, North Carolina (Address of principal executive offices) 28255 (Zip Code) (704) 386-5000 (Registrant's telephone number, including area code) ITEM 5. OTHER EVENTS. Changes in Certifying Accountant of The NationsBank 401(k) Plan. PricewaterhouseCoopers LLP ("PWC") was dismissed as the independent accountants for The NationsBank 401(k) Plan (the "Plan") effective as of the close of business February 7, 2000. The reports of PWC on the financial statements of the Plan at December 31, 1998 and December 31, 1997 and for the three years ended December 31, 1998, contain no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. The decision to change accountants was recommended by the General Auditor of Bank of America Corporation and approved by the Corporate Benefits Committee of Bank of America Corporation. In connection with its audits for the two most recent fiscal years and through the date of dismissal, there have been no disagreements with PWC on any matter of accounting principle or practice, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PWC would have caused PWC to make reference thereto in their report on the financial statements for such years. During the two most recent fiscal years and through the date of dismissal, there have been no reportable events pursuant to Item 304 (a)(1)(v) of Regulation S-K. The Plan engaged Morris, Davis & Chan as its new independent accountants as of January 25, 2000. During the most recent two fiscal years and through the date of engagement, the Plan has not consulted with Morris, Davis & Chan on items regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Plan's financial statements; or (iii) the subject matter of a disagreement or reportable event with the Plan's former auditor pursuant to Item 304(a)(2) of Regulation S-K. The Plan has provided a copy of this disclosure to PWC, and PWC has provided the Plan with a letter addressed to the SEC stating that it agrees with the statements set forth above. A copy of that letter, dated February 9, 2000, is filed as Exhibit 16 to this Form 8-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. The following exhibit is filed herewith: EXHIBIT NO. DESCRIPTION OF EXHIBIT 16 Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission regarding change in certifying accountant of The NationsBank 401(k) Plan SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Bank of America Corporation Corporate Benefits Committee has duly caused this report to be signed on behalf of The NationsBank 401(k) Plan by the undersigned hereunto duly authorized. THE NATIONSBANK 401(K) PLAN By: /s/ Charles D. Loring ------------------------ Charles D. Loring Senior Vice President Bank of America Corporation Dated: February 10, 2000 EXHIBIT INDEX EXHIBIT NO. DESCRIPTION OF EXHIBIT 16 Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission regarding change in certifying accountant of The NationsBank 401(k) Plan February 9, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Bank of America Corporation on behalf of The NationsBank 401(k) Plan (copy attached), which we understand will be filed with the Commission, pursuant to Item 5 of Form 8-K, as part of the Company's Form 8-K report to be filed on February 10, 2000. We agree with statements concerning our Firm in such Form 8-K. Very truly yours, /S/PricewaterhouseCoopers LLP - ---------------------------------- PricewaterhouseCoopers LLP Attachment -----END PRIVACY-ENHANCED MESSAGE-----