In a letter dated July 21, 2008, sent to their clients and certain auditors, Bank of America (BOA) announced that effective October 1, 2008, it will no longer respond to paper confirmation requests and will only respond to confirmation requests submitted electronically via a designated third party service provider. As a result of this announcement, the AICPA’s Audit and Attest and Hotline staffs have been receiving inquiries from AICPA members as to how this announcement may affect their audits. The following are some typical inquiries and responses.