The bottom line of BankUnited, Inc. (NYSE: BKU) rebounded in the second quarter after the first quarter’s loss. The company reported earnings of $0.80 per share in the second quarter, which brought the first half’s earnings to $0.47 per share. The recovery in the bottom line was attributable to a plunge in provision expense, gains on sales of securities, and cost savings. The accelerated booking of fees under the Paycheck Protection Program will likely drive earnings in the second half of the year. Further, a growth in revenues from the management’s initiatives will support