Just to make this clear -- the fact that the statement didn't reach the customer isn't an error under Regulation E, as long as you sent it. But the customer's asking about the statement and transactions is likely to be an error under the paragraph that Randy has quoted. And it's also an opportunity for the bank to try to determine why the statement didn't arrive.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8