NEW YORK (Reuters) –

Bank of America Corp (BAC.N), the

largest U.S. retail bank, said on Thursday that it has received

subpoenas and requests for information from federal and state

government agencies over auction-rate securities.

The Charlotte, North Carolina-based bank also said it has

received subpoenas, interrogatories or civil investigative

demands from a number of state attorneys general regarding

municipal derivatives transactions from 1992 to the present.

Bank of America said it is cooperating on both matters.

Separately, the bank said Countrywide Financial Corp, the

mortgage lending giant it acquired last month, has responded to

subpoenas from the U.S. Securities and Exchange Commission, and

that the agency is conducting a formal investigation.

Bank of America disclosed the various regulatory matters in

its quarterly report filed with the SEC.

(Reporting by Jonathan Stempel; editing Carol Bishopric)