Bank of America, the second- largest U.S. lender by assets, may sell all its offices as part of the company’s effort to cut costs, sparing only its headquarters in North Carolina and New York City. “We are currently reviewing all of our properties across our portfolio, with the exception of Bank of America Corporate Center in Charlotte and Bank of America Tower at One Bryant Park’’ in Manhattan, Kelli Raulerson, a spokeswoman, said Friday. The lender owned or leased about 120 million square feet in 26,910 locations at the end of 2010, mostly in the U.S., according to its last annual report.