Date
of report (Date of earliest event reported): May 20,
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 8.90%
(equivalent to 17.80% per annum) Reverse Exchangeable Notes due November
24, 2008 Linked to the Least Performing Common Stock of Bank of America
Corporation, Energizer Holdings, Inc., General Motors Corporation and The
Hershey Company
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 13.0% per annum Reverse
Exchangeable Notes due May 22, 2009 Linked to the Least Performing Common
Stock of American International Group, Inc. and Citigroup
Inc.
|
JPMORGAN
CHASE & CO.
(Registrant)
|
||||
By:
|
/s/
Anthony J. Horan
|
|||
Name:
|
Anthony
J. Horan
|
|||
Title:
|
Corporate
Secretary
|
Exhibit
Number
|
Description
|
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to 8.90%
(equivalent to 17.80% per annum) Reverse Exchangeable Notes due November
24, 2008 Linked to the Least Performing Common Stock of Bank of America
Corporation, Energizer Holdings, Inc., General Motors Corporation and The
Hershey Company
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 13.0% per annum Reverse
Exchangeable Notes due May 22, 2009 Linked to the Least Performing Common
Stock of American International Group, Inc. and Citigroup
Inc.
|
May
22, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
May
22, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|