BankAmerica Corp's Bank of Americaunit said it completed the previously announced sale of
BankAmerica Finance Ltd to &lt;Bank of Ireland> for an expected
pre-tax gain of 23 mln dlrs.
    BankAmerica Finance provides residential mortgages in south
east England.
    Its total assets at the end of 1986 were about 1.2 mln
dlrs.
 Reuter
