Date
of report (Date of earliest event reported): September 14,
2007
|
||
JPMORGAN
CHASE & CO.
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||
(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 Davis Polk & Wardwell relating to 13.00% Reverse
Exchangeable Notes due September 24, 2008 Linked to the Common
Stock of
MBIA Inc.
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 5.05% (equivalent to
10.10% per annum) Reverse Exchangeable Notes due March 19, 2008
Linked to
the Common Stock of Zimmer Holdings,
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 13.00% Reverse
Exchangeable Notes due September 24, 2008 Linked to the Common
Stock of
MBIA Inc.
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 5.05% (equivalent to
10.10% per annum) Reverse Exchangeable Notes due March 19,
2008 Linked to
the Common Stock of Zimmer Holdings,
Inc.
|
September 17,
2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
September 17,
2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|