EXHIBIT 99.2
 
 
[Letterhead of PricewaterhouseCoopers LLP]
 
 
Report of Independent Registered Public Accounting Firm


To FIA Card Services, National Association:

We have examined management’s assertion, included in the accompanying report by management, titled “Report of Management on BA Master Credit Card Trust II and BA Credit Card Trust Pooling and Servicing Agreement/Indenture Compliance” (the “Report”), that FIA Card Services, National Association (the “Company”), a wholly owned subsidiary of Bank of America Corporation, complied with the covenants and conditions of sections, specified in the Report, of the Second Amended and Restated Pooling and Servicing Agreement for the BA Master Credit Card Trust II dated October 20, 2006 (the “PSA”) between the Company, BA Credit Card Funding, LLC and The Bank of New York Mellon, the Series Supplement to Second Amended and Restated Pooling and Servicing Agreement for each series specified in the Report (the “Series Supplements”) between the Company, BA Credit Card Funding, LLC and The Bank of New York Mellon, the Second Amended and Restated Indenture for the BA Credit Card Trust dated October 20, 2006 (the “Indenture”) and the Amended and Restated BAseries Indenture Supplement dated June 10, 2006 (the “Indenture Supplement”), both between the BA Credit Card Trust and The Bank of New York Mellon (the PSA, Series Supplements, Indenture and Indenture Supplement, together the “Agreements”), during the periods specified in the Report.  Management is responsible for the Company’s compliance with those requirements.  Our responsibility is to express an opinion on management’s assertion about the Company’s compliance based on our examination.

Our examination was conducted in accordance with standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.  We believe that our examination provides a reasonable basis for our opinion.  Our examination does not provide a legal determination on the Company’s compliance with specified requirements.

In our opinion, management’s assertion that the Company complied with the aforementioned requirements during the periods specified in the Report is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

Charlotte, North Carolina
September 27, 2011
 
 
 

 
 
 

[Letterhead of Bank of America]



September 27, 2011


Report of Management on BA Master Credit Card Trust II and BA Credit Card Trust Pooling and Servicing Agreement/Indenture Compliance



FIA Card Services, National Association (“FIA” or the “Company”), a wholly owned subsidiary of Bank of America Corporation, is responsible for complying with the covenants and conditions of the Agreements listed in Appendix I to this report.  The Company has performed an evaluation of its compliance with the requirements of the relevant covenants and conditions identified in Appendix I for each of the Agreements. Based on this evaluation, FIA complied with the requirements of the relevant covenants and conditions of the Agreements identified in Appendix I for each of the Agreements during the periods specified in Appendix I.

 
 

 


  FIA Card Services, National Association by:
   
   
   
   
 
/s/ Michelle D. Dumont                                                   
 
Michelle D. Dumont
 
Senior Vice President
   
   
   
   
 
/s/ Scott McCarthy                                                                      
 
Scott McCarthy
 
Managing Director
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
Appendix I
BA Master Credit Card Trust II
Compliance for the periods identified below
 

 
     
PSA
  
SERVICING
   
PSA
SUPPL.
COMPLIANCE
PSA COVENANTS
SERIES
TRUSTEE
DATE *
DATE *
PERIOD
& CONDITIONS
           
Partial Year
          
BA Master Credit Card Trust II Series 2000-H
The Bank of New York Mellon
10/20/2006
3/2/2009
7/1/10 - 8/16/10
(a)
BA Master Credit Card Trust II Series 2001-B
The Bank of New York Mellon
10/20/2006
3/2/2009
7/1/10 - 3/15/11
(a)
BA Master Credit Card Trust II Series 2001-C
The Bank of New York Mellon
10/20/2006
3/2/2009
7/1/10 - 4/15/11
(b)
           
Full Year
          
           
BA Master Credit Card Trust II Series 1997-B
The Bank of New York Mellon
10/20/2006
3/2/2009
7/1/10 - 6/30/11
(a)
BA Master Credit Card Trust II Series 2001-D
The Bank of New York Mellon
10/20/2006
3/2/2009
7/1/10 - 6/30/11
(c)
           
           
* - Indicates associated agreement may have been amended
        
           
PSA and PSA Supplement Covenants and Conditions
        
           
(a) PSA Sections - 2.05(e), 2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06, 4.02(a), 4.03(a), (c) and (d), 13.02 (d).
    
        PSA Supplement Sections - 3(b), 4.05 through 4.13, 4.14(a), 4.15(a), 4.17,  5.02(a), 9(c) and (d)
    
           
           
(b) PSA Sections - 2.05(e), 2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06, 4.02(a), 4.03(a), ( c) and (d), 13.02 (d).
    
       PSA Supplement Sections - 3(b), 4.05 through 4.13, 4.14(a), 4.15(a), 4.17, 4.18(a), 5.02(a), 10(c) and (d).
    
           
           
(c) PSA Sections - 2.05(e), 2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06, 4.02(a), 4.03(a), ( c) and (d), 13.02 (d).
    
        PSA Supplement Sections - 3(b), 4.05 through 4.10,  5.02, and 7(c).
        
           
 
 
 
 
 

 
 
 
 
Appendix I
BA Credit Card Trust
Compliance for the periods identified below
 
 
 
 


TRANCHE

TRUSTEE
INDENTURE
DATE*
INDENTURE
SUPP. DATE*
ISSUANCE
DATE

SERVICING COMPLIANCE PERIOD
INDENTURE COVENANTS
AND
CONDITIONS
             
Partial Year
            
BASeries Class A (2004-5)
The Bank of New York Mellon
10/20/2006
6/10/2006
5/25/2004
July 1, 2010- May 18, 2011
(1)
BASeries Class C (2007-3)
The Bank of New York Mellon
10/20/2006
6/10/2006
8/14/2007
July 1, 2010- August 16, 2010
(1)
             
Full Year
            
             
             
BASeries Class A (2002-2)
The Bank of New York Mellon
10/20/2006
6/10/2006
3/27/2002
July 1, 2010- June 30, 2011
(1)
BASeries Class C (2003-4)
The Bank of New York Mellon
10/20/2006
6/10/2006
6/19/2003
July 1, 2010- June 30, 2011
(1)
BASeries Class B (2003-4)
The Bank of New York Mellon
10/20/2006
6/10/2006
10/15/2003
July 1, 2010- June 30, 2011
(1)
BASeries Class A (2004-1)
The Bank of New York Mellon
10/20/2006
6/10/2006
2/26/2004
July 1, 2010- June 30, 2011
(1)
BASeries Class A (2004-9)
The Bank of New York Mellon
10/20/2006
6/10/2006
10/1/2004
July 1, 2010- June 30, 2011
(1)
BASeries Class B (2005-3)
The Bank of New York Mellon
10/20/2006
6/10/2006
11/9/2005
July 1, 2010- June 30, 2011
(1)
BASeries Class B (2006-2)
The Bank of New York Mellon
10/20/2006
6/10/2006
3/24/2006
July 1, 2010- June 30, 2011
(1)
BASeries Class C (2006-6)
The Bank of New York Mellon
10/20/2006
6/10/2006
9/29/2006
July 1, 2010- June 30, 2011
(1)
BASeries Class A (2007-5)
The Bank of New York Mellon
10/20/2006
6/10/2006
3/20/2007
July 1, 2010- June 30, 2011
(1)
BASeries Class B (2010-1) - VFNs
The Bank of New York Mellon
10/20/2006
6/10/2006
1/15/2010
July 1, 2010- June 30, 2011
(1)
BASeries Class C (2010-1) - VFNs
The Bank of New York Mellon
10/20/2006
6/10/2006
1/15/2010
July 1, 2010- June 30, 2011
(1)
BASeries Class A (2010-2)
The Bank of New York Mellon
10/20/2006
6/10/2006
5/25/2010
July 1, 2010- June 30, 2011
(1)
             
             
             
             
             
Indenture Covenants and Conditions:
            
             
                       (1)    Indenture Sections - 310(a), 402(a), 907, 908(a) and 1201
          
                             BASeries Indenture Supplement Sections - 2.02(i)-(iv), 3.02, 3.16 and 4.01(a)