**EXHIBIT 99.1**

             

[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 CreditCard Trust Internal Control”            (the “Report”), that FIA Card Services, National Association's (the            “Company”), a wholly owned subsidiary of Bank of America Corporation,            controls over functions performed as servicer of the BA Master Credit Card Trust II            (the "Master Trust"), and the BA Credit Card Trust (the "Note Trust", together with the            Master Trust, the "Trusts") as specified            inthe Report, are effective, as            ofJune 30,2007 in providing reasonable assurance            that theTrusts'assets are safeguarded against loss from            unauthorized use or disposition andthe servicing of the Trusts'assets is conductedand recorded in conformity with the            second amended and restated BA Master Credit Card Trust II Pooling and Servicing            Agreement dated October 20, 2006 (the "PSA"), the applicable Pooling and Servicing            Agreement Supplement for each series (the            "PSA Supplements"), the second            amended and restated BA Credit Card Trust Indenture datedOctober 20, 2006 (the "Indenture"), and            the amended and restated BAseries Indenture Supplement dated June 10, 2006 (the            "Indenture Supplement", together with the PSA,PSA Supplements, andIndenture, the "Agreements"), between the            Company and The Bank of New York (the "Trustee"), as specified inthe Report, to permit the            preparation of the required financial reports. The Company’s management is            responsible for controls over functions performed as servicer of the Trusts. Our            responsibility is to express an opinion on management’s assertion based on our            examination.             

            Our examination was conducted in accordance with standards of the Public Company            Accounting Oversight Board (United States) and, accordingly, included obtaining an            understanding of internal controls over the functions performed by the Company as            servicer for the Trusts, testing and evaluating the design and operating effectiveness            of internal controls, and performing such other procedures as we considered necessary            in the circumstances.We            believe that our examination provides a reasonable basis for our opinion.             

            Because of inherent limitations in any internal control, misstatements due to error or            fraud may occur and not be detected. Also, projections of any evaluation of internal            control over the functions performed by the Company as servicer for the Trusts to            future periods are subject to the risk that the internal control may become inadequate            because of changes in conditions, or that the degree of compliance with the policies or            procedures may deteriorate.             

            In ouropinion, management’s            assertionthat the Company’s            controls over the functions performed as servicer of the Trusts are effective as of            June 30, 2007 in providing reasonable assurance that assets of the Trusts are            safeguarded against loss fromunauthorized use or disposition and            thatthe servicing of the Trusts'            assets is conducted and recordedin            conformity with the Agreements, to permit the preparation of the required financial            reports is fairly stated, in all material respects, based upon the following criteria            specified in the Report:
|  | **•**     | Funds collected are remitted to the Trustee in accordance with the                        Agreements. |
|--|------------------------------------|-------------------------------------------------------------------------------------------------------|

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|  | **•**      | Trust assets are segregated from those retained by the Company in                        accordance with the Agreements.                                                                                         |
|--|------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  | **•**      | Expenses incurred by the Trusts are calculated and remitted in accordance                        with the Agreements.                                                                                            |
|  | **•**      | The additions of accounts to the Trusts are authorized in accordance with                        the Agreements.                                                                                                 |
|  | **•**      | The removals of accounts from the Trusts are authorized in accordance with                        the Agreements.                                                                                                |
|  | **•**      | Trust assets amortizing out of the Trusts are calculated in accordance with                        the Agreements.                                                                                               |
|  | **•**      | Monthly Trust reports generated in the form of “Exhibits” and                        provided to the Trustee are reviewed by a Vice President or above prior to                        distribution. |
|  | **•**      | Monthly Trust reports generated in the form of “Exhibits”                        contain all information required by the Agreements.                                                                 |

             

            /s/ PricewaterhouseCoopers LLP

             

            Charlotte, North Carolina

            August 17, 2007

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August            17, 2007

 

**Report of Management on BA Master Credit Card Trust II and BA Credit            Card Trust Internal Control**

 

FIA            Card Services, National Association ("FIA" or the "Company"), a wholly owned subsidiary            of Bank of America Corporation, is responsible for establishing and maintaining            effective controls over the functions performed as the servicer of the BA Master Credit            Card Trust II and the BA Credit Card Trust (the "Trusts" or individually, the "Trust").            These controls are designed to provide reasonable assurance to the Company's management            and board of directors that the Trusts' assets are safeguarded against loss from            unauthorized use or disposition, and that the servicing of the Trusts' assets was            conducted in conformity with the applicable Pooling and Servicing Agreement, Pooling            and Servicing Agreement Supplements, Indenture and BAseries Indenture Supplement            (together the "Agreements") as specified in Appendix I, between FIA as Seller and            Servicer, in the case of the Pooling and Servicing Agreement and the Pooling Agreement            Supplements, or BA Credit Card Trust, in the case of the Indenture and the BAseries            Indenture Supplement, and the applicable Trustee (specific Agreements and Trustees are            listed in Appendix I) and are recorded properly to permit the preparation of the            required financial reports.

 

Because            of inherent limitations in any control, no matter how well-designed, misstatements due            to error or fraud may occur and not be detected, including the possibility of the            circumvention or overriding of controls. Accordingly, even effective controls can            provide only reasonable assurance with respect to the achievement of any objectives of            controls. Further, because of changes in conditions, the effectiveness of controls may            vary over time.

 

The            Company has determined that the objectives of controls with respect to servicing and            reporting of Trust assets are to provide reasonable, but not absolute assurance            that:

 

| **•** | Funds collected are remitted to the Trustee in                            accordance with the Agreements.                 |
|------------|---------------------------------------------------------------------------------------------------------------------------|
| **•** | Trust assets are segregated from those retained by FIA                            in accordance with the Agreements.      |
| **•** | Expenses incurred by the Trusts are calculated and                            remitted in accordance with the Agreements. |
| **•** | The additions of accounts to the Trusts are authorized                            in accordance with the Agreements.      |
| **•** | The removals of accounts from the Trusts are authorized                            in accordance with the Agreements.     |

 

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August            17, 2007

Page            2

 

**Trust Internal Control**(continued)

 

| **•** | Trust assets amortizing out of the Trusts are calculated                            in accordance with the Agreements.                                                                                       |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|            |                                                                                                                                             |
| **•** | Monthly Trust reports generated in the form of                            "Exhibits" and provided to the Trustee are reviewed by a Vice President                            or above prior to distribution. |
|            |                                                                                                                                             |
| **•** | Monthly Trust reports generated in the form of                            "Exhibits" contain all information required by the                            Agreements.                                          |

 

The            Company assessed its controls over the functions performed as servicer of the Trusts in            relation to these criteria. Based upon this assessment, the Company believes that, as            of June 30, 2007, its controls over the functions performed as servicer of the Trusts            are effective in providing reasonable assurance that Trust assets are safeguarded            against loss from unauthorized use or disposition, and that the servicing of the Trust            assets was conducted in conformity with the Agreements and recorded properly to permit            the preparation of the required financial reports.

 

 

 

**FIA Card Services, National Association by:**

 

 

|   | **/s/ Elizabeth S.                            Buie          ** |
|--------|------------------------------------------------------------------------------------------------------------------|

|   | **Elizabeth S. Buie** |
|--------|-----------------------|

|   | **Senior Vice President** |
|--------|---------------------------|

 

 

 

|   | **/s/ Scott                            McCarthy         ** |
|--------|---------------------------------------------------------------------------------------------------------|

|   | **Scott McCarthy** |
|--------|--------------------|

|   | **Senior Vice President** |
|--------|---------------------------|

 

 

 

 

 

 

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**                                                                                **Appendix I**                                                               ** BA Master Credit Card Trust II                                                                              Internal Control at June 30, 2007
|                                                                | **ISSUANCE** |
|---------------------------------------------------------------------|--------------|
| **TRUST**                                                           | **DATE**     |
|                                                                |         |
|                                                                |         |
| BA Master Credit Card Trust II Series                        1997-B | 2/27/1997    |
| BA Master Credit Card Trust II Series                        1997-H | 8/6/1997     |
| BA Master Credit Card Trust II Series                        1997-O | 12/23/1997   |
| BA Master Credit Card Trust II Series                        1998-B | 4/14/1998    |
| BA Master Credit Card Trust II Series                        1998-E | 8/11/1998    |
| BA Master Credit Card Trust II Series                        1999-B | 3/26/1999    |
| BA Master Credit Card Trust II Series                        1999-J | 9/23/1999    |
| BA Master Credit Card Trust II Series                        2000-E | 6/1/2000     |
| BA Master Credit Card Trust II Series                        2000-H | 8/23/2000    |
| BA Master Credit Card Trust II Series                        2000-J | 10/12/2000   |
| BA Master Credit Card Trust II Series                        2000-L | 12/13/2000   |
| BA Master Credit Card Trust II Series                        2001-B | 3/8/2001     |
| BA Master Credit Card Trust II Series                        2001-C | 4/25/2001    |
| BA Master Credit Card Trust II Series                        2001-D | 5/24/2001    |

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**                                                                              **Appendix I**                                                                    **              BA Credit Card Trust                                                                             Internal Control at June 30, 2007
| **TRUST**                       | **ISSUANCE DATE** |
|---------------------------------|-------------------|
|                            |              |
| **Full Year**                   |              |
|                            |              |
| BASeries Class C (2001-2)       | 7/12/2001         |
| BASeries Class A (2001-2)       | 7/26/2001         |
| BASeries Class A (2001-Emerald) | 8/15/2001         |
| BASeries Class A (2001-5)       | 11/8/2001         |
| BASeries Class C (2002-1)       | 2/28/2002         |
| BASeries Class A (2002-2)       | 3/27/2002         |
| BASeries Class A (2002-3)       | 4/24/2002         |
| BASeries Class A (2002-5)       | 5/30/2002         |
| BASeries Class C (2002-3)       | 6/12/2002         |
| BASeries Class A (2002-7)       | 7/25/2002         |
| BASeries Class A (2002-8)       | 7/31/2002         |
| BASeries Class A (2002-9)       | 7/31/2002         |
| BASeries Class C (2002-4)       | 8/29/2002         |
| BASeries Class A (2002-10)      | 9/19/2002         |
| BASeries Class B (2002-4)       | 10/29/2002        |
| BASeries Class C (2002-6)       | 10/29/2002        |
| BASeries Class C (2002-7)       | 10/29/2002        |
| BASeries Class A (2002-11)      | 10/30/2002        |
| BASeries Class A (2002-13)      | 12/18/2002        |
| BASeries Class C (2003-1)       | 2/4/2003          |
| BASeries Class C (2003-2)       | 2/12/2003         |
| BASeries Class B (2003-1)       | 2/20/2003         |
| BASeries Class A (2003-1)       | 2/27/2003         |
| BASeries Class A (2003-3)       | 4/10/2003         |
| BASeries Class A (2003-4)       | 4/24/2003         |
| BASeries Class C (2003-3)       | 5/8/2003          |
| BASeries Class A (2003-5)       | 5/21/2003         |
| BASeries Class A (2003-6)       | 6/4/2003          |
| BASeries Class B (2003-2)       | 6/12/2003         |
| BASeries Class C (2003-4)       | 6/19/2003         |
| BASeries Class C (2003-5)       | 7/2/2003          |
| BASeries Class A (2003-7)       | 7/8/2003          |
| BASeries Class C (2003-6)       | 7/30/2003         |
| BASeries Class A (2003-8)       | 8/5/2003          |
| BASeries Class B (2003-3)       | 8/20/2003         |
| BASeries Class A (2003-9)       | 9/24/2003         |
| BASeries Class B (2003-5)       | 10/2/2003         |
| BASeries Class A (2003-10)      | 10/15/2003        |
| BASeries Class B (2003-4)       | 10/15/2003        |
| BASeries Class C (2003-7)       | 11/5/2003         |
| BASeries Class A (2003-11)      | 11/6/2003         |
| BASeries Class A (2003-12)      | 12/18/2003        |
| BASeries Class A (2004-2)       | 2/25/2004         |
| BASeries Class A (2004-1)       | 2/26/2004         |
| BASeries Class C (2004-1)       | 3/16/2004         |
| BASeries Class A (2004-3)       | 3/17/2004         |
| BASeries Class B (2004-1)       | 4/1/2004          |
| BASeries Class A (2004-5)       | 5/25/2004         |
| BASeries Class A (2004-6)       | 6/17/2004         |
| BASeries Class C (2004-2)       | 7/1/2004          |
| BASeries Class A (2004-7)       | 7/28/2004         |
| BASeries Class B (2004-2)       | 8/11/2004         |
| BASeries Class A (2004-8)       | 9/14/2004         |
| BASeries Class A (2004-9)       | 10/1/2004         |
| BASeries Class A (2004-10)      | 10/27/2004        |
| BASeries Class A (2005-1)       | 4/20/2005         |
| BASeries Class A (2005-2)       | 5/19/2005         |
| BASeries Class C (2005-1)       | 6/1/2005          |
| BASeries Class A (2005-3)       | 6/14/2005         |
| BASeries Class B (2005-1)       | 6/22/2005         |
| BASeries Class A (2005-4)       | 7/7/2005          |
| BASeries Class A (2005-5)       | 8/11/2005         |
| BASeries Class B (2005-2)       | 8/11/2005         |
| BASeries Class A (2005-6)       | 8/25/2005         |

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**                                                                              **Appendix I**                                                                               ** BA Credit Card Trust                                                                              Internal Control at June 30, 2007
| BASeries Class C (2005-2)  | 9/22/2005  |
|----------------------------|------------|
| BASeries Class A (2005-7)  | 9/29/2005  |
| BASeries Class A (2005-8)  | 10/12/2005 |
| BASeries Class C (2005-3)  | 10/20/2005 |
| BASeries Class B (2005-4)  | 11/2/2005  |
| BASeries Class B (2005-3)  | 11/9/2005  |
| BASeries Class A (2005-9)  | 11/17/2005 |
| BASeries Class A (2005-10) | 11/29/2005 |
| BASeries Class A (2005-11) | 12/16/2005 |
| BASeries Class A (2006-1)  | 2/15/2006  |
| BASeries Class C (2006-1)  | 2/17/2006  |
| BASeries Class B (2006-1)  | 3/3/2006   |
| BASeries Class A (2006-2)  | 3/7/2006   |
| BASeries Class C (2006-2)  | 3/17/2006  |
| BASeries Class B (2006-2)  | 3/24/2006  |
| BASeries Class A (2006-3)  | 3/30/2006  |
| BASeries Class A (2006-4)  | 5/31/2006  |
| BASeries Class C (2006-3)  | 5/31/2006  |
| BASeries Class A (2006-5)  | 6/9/2006   |
| BASeries Class C (2006-4)  | 6/15/2006  |
|                       |       |
|                       |       |
| **New issuances**                                          |            |
|------------------------------------------------------------|------------|
|                                                       |       |
| BASeries Class A (2006-6)                                  | 7/20/2006  |
| BASeries Class A (2006-7)                                  | 7/28/2006  |
| BASeries Class A (2006-8)                                  | 8/9/2006   |
| BASeries Class C (2006-5)                                  | 8/15/2006  |
| BASeries Class B (2006-3)                                  | 8/22/2006  |
| BASeries Class A (2006-9)                                  | 8/30/2006  |
| BASeries Class A (2006-10)                                 | 9/19/2006  |
| BASeries Class A (2006-11)                                 | 9/26/2006  |
| BASeries Class C (2006-6)                                  | 9/29/2006  |
| BASeries Class A (2006-12)                                 | 10/16/2006 |
| BASeries Class C (2006-7)                                  | 10/16/2006 |
| BASeries Class B (2006-4)                                  | 11/14/2006 |
| BASeries Class A (2006-13)                                 | 11/14/2006 |
| BASeries Class A (2006-14)                                 | 11/28/2006 |
| BASeries Class A (2006-15)                                 | 12/13/2006 |
| BASeries Class A (2006-16)                                 | 12/19/2006 |
| BASeries Class A (2007-1)                                  | 1/18/2007  |
| BASeries Class B (2007-1)                                  | 1/26/2007  |
| BASeries Class C (2007-1)                                  | 1/26/2007  |
| BASeries Class B (2007-2)                                  | 1/31/2007  |
| BASeries Class A (2007-2)                                  | 2/16/2007  |
| BASeries Class A (2007-3)                                  | 3/20/2007  |
| BASeries Class A (2007-4)                                  | 3/20/2007  |
| BASeries Class A (2007-5)                                  | 3/20/2007  |
| BASeries Class B (2007-3)                                  | 3/30/2007  |
| BASeries Class A (2007-6)                                  | 4/12/2007  |
| BASeries Class B (2007-4)                                  | 5/15/2007  |
| BASeries Class C (2007-2)                                  | 5/15/2007  |
| BASeries Class A (2007-7)                                  | 5/16/2007  |
| BASeries Class A (2007-8)                                  | 6/22/2007  |
| BASeries Class B(2007-4)                        re-opening | 6/22/2007  |

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