A hearing on Bank of America's planned acquisition of Countrywide Financial Corp takes place at the Federal Reserve Bank in Los Angeles, California April 28, 2008. Bank of America Corp said on Monday that, as part of its acquisition of Countrywide Financial Corp, it expects to modify at least $40 billion in mortgage loans to help homeowners. The second-largest U.S. bank unveiled its plan at a public hearing on the $4 billion merger at the Federal Reserve Bank in Los Angeles, near where Countrywide is based. REUTERS/Hector Mata (UNITED STATES)