Bank of America reviewed 102,000 foreclosures in the 23 states where a court must sign off on the proceedings, and it is now restarting the process on those cases, the company said yesterday. The company said the first of the new affidavits will be submitted by Oct. 25, and that it will continue its review in 27 other states. According to a spokeswoman for the bank, no errors were found during the review, and fewer than 30,000 foreclosure sales across all 50 states will be delayed as a result of the investigation. The announcement comes one day before the bank’s third quarter earnings report, and might ease investor concerns over the scale and timeframe of the banks review process. “This is an even better outcome than we previously thought,” said Paul Miller, an analyst at FBR Capital Markets. “We thought January was a more likely time to restart the [foreclosure] process.” All told, 1.8 million loans are in foreclosure in the 23 so-called judicial states, while 1.3 mil lion are pending elsewhere in the country, according to a Morgan Stanley analyst report.