**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's (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 BA Master Credit Card Trust II Pooling            and Servicing Agreement dated October 20, 2006 (the "PSA"), the applicable series'            Pooling and Servicing Agreement Supplements (the "PSA Supplements"), the second amended            and restated BA Credit Card Trust Indenture dated October 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, and Indenture, the            "Agreements") between the Company and The Bank of New York (the "Trustee"), 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

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 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 is also            responsible for establishing and maintaining effective internal control over compliance            with the covenants and conditions of the Agreements. 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/ 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

Compliance for the periods identified below

|                                                                                    |                 |       | **PSA**    |              | **SERVICING**        |
|-----------------------------------------------------------------------------------------|----------------------|------------|------------|-------------------|----------------------|
|                                                                                    |                 | **PSA**    | **SUPPL.** | **COMPLIANCE**    | **PSA COVENANTS**    |
| **TRUST**                                                                               | **TRUSTEE**          | **DATE *** | **DATE *** | **PERIOD**        | **& CONDITIONS** |
|                                                                                    |                 |       |       |              |                 |
| **Partial Year**                                                                        |                 |       |       |              |                 |
|                                                                                    |                 |       |       |              |                 |
| BA Master Credit Card Trust II Series                                1996-G             | The Bank of New York | 8/4/1994   | 7/17/1996  | 7/1/06 - 8/15/06  | (a)                  |
| BA Master Credit Card Trust II Series                                1996-M             | The Bank of New York | 8/4/1994   | 11/26/1996 | 7/1/06 - 12/15/06 | (d)                  |
| BA Master Credit Card Trust II Series                                1997-D             | The Bank of New York | 8/4/1994   | 5/22/1997  | 7/1/06 - 5/15/07  | (e)                  |
| BA Master Credit Card Trust II Series                                1998-G             | The Bank of New York | 8/4/1994   | 9/10/1998  | 7/1/06 - 9/15/06  | (a)                  |
| BA Master Credit Card Trust II Series                                1999-L             | The Bank of New York | 8/4/1994   | 11/5/1999  | 7/1/06 - 10/16/06 | (a)                  |
| BA Master Credit Card Trust II Series                                2000-D             | The Bank of New York | 8/4/1994   | 5/11/2000  | 7/1/06 - 4/16/07  | (a)                  |
|                                                                                    |                 |       |       |              |                 |
| **Full Year**                                                                           |                 |       |       |              |                 |
|                                                                                    |                 |       |       |              |                 |
| BA Master Credit Card Trust II Series                                1997-B             | The Bank of New York | 8/4/1994   | 2/27/1997  | 7/1/06 - 6/30/07  | (a)                  |
| BA Master Credit Card Trust II Series                                1997-H             | The Bank of New York | 8/4/1994   | 8/6/1997   | 7/1/06 - 6/30/07  | (e)                  |
| BA Master Credit Card Trust II Series                                1997-O             | The Bank of New York | 8/4/1994   | 12/23/1997 | 7/1/06 - 6/30/07  | (a)                  |
| BA Master Credit Card Trust II Series                                1998-B             | The Bank of New York | 8/4/1994   | 4/14/1998  | 7/1/06 - 6/30/07  | (e)                  |
| BA Master Credit Card Trust II Series                                1998-E             | The Bank of New York | 8/4/1994   | 8/11/1998  | 7/1/06 - 6/30/07  | (d)                  |
| BA Master Credit Card Trust II Series                                1999-B             | The Bank of New York | 8/4/1994   | 3/26/1999  | 7/1/06 - 6/30/07  | (f)                  |
| BA Master Credit Card Trust II Series                                1999-J             | The Bank of New York | 8/4/1994   | 9/23/1999  | 7/1/06 - 6/30/07  | (f)                  |
| BA Master Credit Card Trust II Series                                2000-E             | The Bank of New York | 8/4/1994   | 6/1/2000   | 7/1/06 - 6/30/07  | (f)                  |
| BA Master Credit Card Trust II Series                                2000-H             | The Bank of New York | 8/4/1994   | 8/23/2000  | 7/1/06 - 6/30/07  | (d)                  |
| BA Master Credit Card Trust II Series                                2000-J             | The Bank of New York | 8/4/1994   | 10/12/2000 | 7/1/06 - 6/30/07  | (h)                  |
| BA Master Credit Card Trust II Series                                2000-L             | The Bank of New York | 8/4/1994   | 12/13/2000 | 7/1/06 - 6/30/07  | (g)                  |
| BA Master Credit Card Trust II Series                                2001-B             | The Bank of New York | 8/4/1994   | 3/8/2001   | 7/1/06 - 6/30/07  | (a)                  |
| BA Master Credit Card Trust II Series                                2001-C             | The Bank of New York | 8/4/1994   | 4/25/2001  | 7/1/06 - 6/30/07  | (e)                  |
| BA Master Credit Card Trust II Series                                2001-D             | The Bank of New York | 8/4/1994   | 5/24/2001  | 7/1/06 - 6/30/07  | (i)                  |
|                                                                                    |                 |       |       |              |                 |
|                                                                                    |                 |       |       |              |                 |
| * - 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 (b), 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), 5.02(a), 9(c) and (d).                                                                                          |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (d)   PSA Sections - 2.05(e), 2.06,                                2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 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), 4.18(a), 5.02(a), 9(c) and (d).                                                                           |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (e)    PSA Sections - 2.05(e),                                2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 4.02(a), 4.03(a),                                4.03(c), 4.03(d), 13.02 (d).        |   |
| PSA Supplement Sections - 3(b), 4.05 through 4.13,                                4.14(a), 4.15(a), 4.18(a)**,**5.02(a), 10(c) and (d).                                                                             |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (f)    PSA Sections - 2.05(e),                                2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 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), 4.16(a), 4.19(a) and (g), 4.20(a), 5.02(a), 9(c)                                and (d).                        |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (g)    PSA Sections - 2.05(e),                                2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 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), 4.16(a), 4.18, 4.19(a) and (g), 4.20(a), 5.02(a),                                9(c)and (d).                   |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (h)   PSA Sections - 2.05(e), 2.06,                                2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 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), 4.16(a), 4.18, 4.19(a), 4.20(a), 5.02(a), 9(c)                                and (d).                          |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |
| (i)      PSA Sections                                - 2.05(e), 2.06, 2.07, 2.08, 3.02, 3.04, 3.05, 3.06(b), 4.02(a),                                4.03(a), (c) and (d), 13.02 (d). |   |   |
| PSA Supplement Sections - 3(b), 4.05 through 4.07,                                4.09, 5.02, 7(c).                                                                                                                 |   |   |   |   |
|                                                                                                                                                                                                                |   |   |   |   |   |

 

 

 

 

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Appendix I

BA Credit Card Trust

Compliance for the periods identified below
| **TRUST**                       | **TRUSTEE**          | **INDENTURE                        DATE*** | **INDENTURE                        SUPP. DATE*** | **ISSUANCE DATE** | **SERVICING COMPLIANCE PERIOD**    | **INDENTURE COVENANTS AND                        CONDITIONS** |
|---------------------------------|----------------------|--------------------------------------------|--------------------------------------------------|-------------------|------------------------------------|---------------------------------------------------------------|
|                            |                 |                                       |                                             |              |                               |                                                          |
| **Partial Year**                |                 |                                       |                                             |              |                               |                                                          |
|                            |                 |                                       |                                             |              |                               |                                                          |
| BASeries Class B (2001-3)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 12/20/2001        | July 1, 2006 - January 16, 2007    | (1)                                                           |
| BASeries Class C (2002-2)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 6/12/2002         | July 1, 2006 - May 15, 2007        | (1)                                                           |
|                            |                 |                                       |                                             |              |                               |                                                          |
|                            |                 |                                       |                                             |              |                               |                                                          |
| **Full Year**                   |                 |                                       |                                             |              |                               |                                                          |
|                            |                 |                                       |                                             |              |                               |                                                          |
| BASeries Class C (2001-2)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 7/12/2001         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2001-Emerald) | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 8/15/2001         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2002-2)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 3/27/2002         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2002-7)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 7/25/2002         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2002-11)      | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 10/30/2002        | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2003-5)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 5/21/2003         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class C (2003-4)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 6/19/2003         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class B (2003-4)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 10/15/2003        | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2004-1)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 2/26/2004         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2004-5)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 5/25/2004         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class A (2004-9)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 10/1/2004         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class B (2005-3)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 11/9/2005         | July 1, 2006 - June 30, 2007       | (1)                                                           |
| BASeries Class B (2006-2)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 3/24/2006         | July 1, 2006 - June 30, 2007       | (1)                                                           |
|                            |                 |                                       |                                             |              |                               |                                                          |
|                            |                 |                                       |                                             |              |                               |                                                          |
| **New issuances**               |                 |                                       |                                             |              |                               |                                                          |
| BASeries Class C (2006-6)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 9/29/2006         | September 29, 2006 - June 30, 2007 | (1)                                                           |
| BASeries Class A (2007-5)       | The Bank of New York | 5/24/2001                                  | 5/24/2001                                        | 3/20/2007         | March 20, 2007 - June 30, 2007     | (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), 3.16 and 4.01(a)

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