Exhibit 4.4

                              CERTIFICATE OF TRUST

     The undersigned, the trustees of BAC Capital Trust IV, desiring to form a
business trust pursuant to Delaware Business Trust Act, 12 Del. C. (S) 3810,
                                                           ---- --
hereby certify as follows:

          (a)  The name of the business trust being formed hereby (the "Trust")
               is "BAC Capital Trust IV."

          (b)  The name and business address of the trustee of the Trust which
               has its principal place of business in the State of Delaware is
               as follows:

                                 The Bank of New York (Delaware)
                                 502 White Clay Center, Route 273
                                 Newark, Delaware 19711

          (c)  This Certificate of Trust shall be effective as of the date of
               filing.

     Dated: September 26, 2001



                                             /s/ JAMES T. HOUGHTON
                                             -----------------------------------
                                             Name: James T. Houghton
                                             Title: Regular Trustee


                                             /s/ KAREN A. GOSNELL
                                             -----------------------------------
                                             Name: Karen A. Gosnell
                                             Title: Regular Trustee



                                             THE BANK OF NEW YORK
                                             (DELAWARE), as Delaware Trustee

                                             By:/s/ JOHN NICHOLS
                                                --------------------------------
                                             Name:
                                             Title: