Date
of report (Date of earliest event reported): August 26,
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
|
||
|
o |
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
|
o |
Pre-commencement
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 7.00% (equivalent to
14.00% per annum) Upside Auto Callable Reverse Exchangeable Notes due
February 27, 2009 Linked to the Common Stock of The Goldman Sachs Group,
Inc.
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Principal Protected Dual
Directional Notes Linked to a Weighted Basket Consisting of Three
Commodities and Three Commodity Indices due August 30,
2013
|
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 7.00% (equivalent to
14.00% per annum) Upside Auto Callable Reverse Exchangeable Notes due
February 27, 2009 Linked to the Common Stock of The Goldman Sachs Group,
Inc.
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Principal Protected Dual
Directional Notes Linked to a Weighted Basket Consisting of Three
Commodities and Three Commodity Indices due August 30,
2013
|
August
28, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
August
28, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|