Date
of report (Date of earliest event reported): January 31,
2008
|
||
JPMORGAN
CHASE & CO.
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||
(Exact
Name of Registrant
as
Specified in Charter)
|
||
DELAWARE
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||
(State
or Other Jurisdiction of Incorporation)
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||
001-05805
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13-2624428
|
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
|
|
270
Park Avenue,
New
York, NY
|
10017
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|
(Address
of Principal Executive Offices)
|
(Zip
Code)
|
|
Registrant’s
telephone number, including area code: (212)
270-6000
|
||
|
o
|
communications
pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
o
|
material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o
|
communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
|
o
|
communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to 10.125% (equivalent to
20.25% per annum) Reverse Exchangeable Notes due August 5, 2008
Linked to
the Least Performing Common Stock of Bank of America Corporation,
Citigroup Inc., The Goldman Sachs Group, Inc. and Merrill Lynch
& Co.,
Inc.
|
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 Davis Polk & Wardwell relating to 10.125% (equivalent to
20.25% per annum) Reverse Exchangeable Notes due August 5,
2008 Linked to
the Least Performing Common Stock of Bank of America Corporation,
Citigroup Inc., The Goldman Sachs Group, Inc. and Merrill Lynch
& Co.,
Inc.
|
February 1,
2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|