Date
of report (Date of earliest event reported): September 19,
2008
|
||
JPMORGAN
CHASE & CO.
|
||
(Exact
Name of Registrant
as
Specified in Charter)
|
||
DELAWARE
|
||
(State
or Other Jurisdiction of Incorporation)
|
||
001-05805
|
13-2624428
|
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
|
|
270
Park Avenue,
New
York, NY
|
10017
|
|
(Address
of Principal Executive Offices)
|
(Zip
Code)
|
|
Registrant’s
telephone number, including area code: (212)
270-6000
|
||
8.1
|
Tax
Opinion of Sidley Austin llp
relating to $1,105,000 Principal Protected Notes Linked to the Performance
of an Equally Weighted Basket of Four Currencies Relative to the U.S.
Dollar due March 24, 2011
|
JPMORGAN
CHASE & CO.
(Registrant)
|
|||
|
By:
|
/s/ Neila B. Radin | |
Name: Neila B. Radin | |||
Title: Senior Vice President | |||
Exhibit
Number
|
Description
|
|
8.1
|
Tax
Opinion of Sidley Austin llp
relating to $1,105,000 Principal Protected Notes Linked to the Performance
of an Equally Weighted Basket of Four Currencies Relative to the U.S.
Dollar due March 24, 2011
|
|
SIDLEY
AUSTIN llp
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG
KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED
1866
|
September
23, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin llp
|