UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
Date
of report (Date of earliest event reported): May 9,
2008
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JPMORGAN
CHASE & CO.
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(Exact
Name of Registrant
as
Specified in Charter)
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DELAWARE
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(State
or Other Jurisdiction of Incorporation)
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001-05805
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13-2624428
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(Commission
File Number)
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(IRS
Employer Identification No.)
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270
Park Avenue,
New
York, NY
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10017
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(Address
of Principal Executive Offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: (212)
270-6000
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Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
9.01. Financial Statements and Exhibits
(d)
Exhibits
The
following Exhibits are incorporated by reference into the Registration Statement
on Form S-3ASR (333-130051) of JPMorgan Chase & Co. (the “Registrant”) as
exhibits thereto and are filed as part of this Current Report.
8.1
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Tax
Opinion of Davis Polk & Wardwell relating to Callable Range Accrual
Notes linked to the Spread Between the 30-Year and 10-Year U.S. Dollar
Constant Maturity Swap Rates due May 14, 2018
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8.2
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500®
Index due May 28, 2009
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8.3
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong
30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200,
the MSCI Singapore Index and the MSCI Taiwan Index due May 28,
2009
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8.4
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500®
Index due May 28, 2009
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8.5
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong
30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200,
the MSCI Singapore Index and the MSCI Taiwan Index due May 28,
2009
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8.6
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Tax
Opinion of Davis Polk & Wardwell relating to Return Enhanced Notes
Linked to the S&P 500®
Index due May 29, 2009
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SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
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JPMORGAN
CHASE & CO.
(Registrant)
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By:
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/s/
Neila B. Radin
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Name:
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Neila
B. Radin
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Title:
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Senior
Vice President
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Dated: May
13, 2008
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8.1
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Tax
Opinion of Davis Polk & Wardwell relating to Callable Range Accrual
Notes linked to the Spread Between the 30-Year and 10-Year U.S. Dollar
Constant Maturity Swap Rates due May 14, 2018
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8.2
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500®
Index due May 28, 2009
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8.3
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong
30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200,
the MSCI Singapore Index and the MSCI Taiwan Index due May 28,
2009
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8.4
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500®
Index due May 28, 2009
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8.5
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Tax
Opinion of Davis Polk & Wardwell relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong
30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200,
the MSCI Singapore Index and the MSCI Taiwan Index due May 28,
2009
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8.6
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Tax
Opinion of Davis Polk & Wardwell relating to Return Enhanced Notes
Linked to the S&P 500®
Index due May 29, 2009
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4
Exhibit
8.1
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1248 dated May 9, 2008 relating to Callable Range Accrual Notes
linked to the Spread Between the 30-Year and 10-Year U.S. Dollar Constant
Maturity Swap Rates due May 14, 2018 (the “Pricing Supplement”) to product
supplement no. 96-IV dated April 30, 2008 relating to Range Accrual Notes (the
“Product Supplement”) to a prospectus supplement dated October 12, 2006 (the
“Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E,
Global Warrants, Series E and Global Units, Series E, relating to a prospectus
dated December 1, 2005 (the “Prospectus”) contained in the Company’s
Registration Statement on Form S-3ASR (Registration Statement No. 333-130051)
(the “Registration Statement”). This opinion is being furnished in
accordance with the requirements of Section 601(b)(8) of Regulation S-K of the
Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Tax
Treatment As Variable Rate Debt Instruments” in the Pricing Supplement, subject
to the conditions and limitations described therein, set forth the material U.S.
federal income tax considerations applicable generally to holders of the
securities offered pursuant to the Pricing Supplement as a result of the
ownership and disposition of such securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Tax
Treatment As Variable Rate Debt Instruments” in the Pricing
Supplement. By such consent we do not concede that we are an “expert”
for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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Exhibit
8.2
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1249 dated May 9, 2008 relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500® Index
due May 28, 2009 (the “Pricing Supplement”) to product supplement no. 134-I
dated April 29, 2008 relating to Buffered Dual Directional Return Enhanced Notes
Linked to a Weighted Basket Consisting of One or More of the S&P 500® Index,
the S&P BRIC 40 Index, the Nikkei 225 Index, the Dow Jones EURO STOXX
50® Index,
the Dow Jones U.S. Real Estate Index, the Dow Jones — AIG Commodity IndexSM, the
FTSE™ 100 Index, the MSCI EAFE® Index,
the NASDAQ-100 Index®, the
Russell 1000® Growth
Index, the Russell 1000® Value
Index, the Russell 2000® Index,
the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock
Price Index 200, the MSCI Taiwan Index, the MSCI Singapore Index, the TOPIX® Index,
the iShares® Dow
Jones U.S. Real Estate Index Fund, the iShares® MSCI
Emerging Markets Index Fund, the SPDR®
S&P®
Homebuilders ETF, the Financial Select Sector SPDR® Fund
and the Vanguard® Emerging
Markets ETF Linked to the Consumer Price Index (the “Product Supplement”) to a
prospectus supplement dated October 12, 2006 (the “Prospectus Supplement”) for
the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and
Global Units, Series E, relating to a prospectus dated December 1, 2005 (the
“Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR
(Registration Statement No. 333-130051) (the “Registration
Statement”). This opinion is being furnished in accordance with the
requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of
1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement, subject to the conditions and limitations described therein,
set forth the material U.S. federal income tax considerations applicable
generally to holders of the securities offered pursuant to the Pricing
Supplement as a result of the ownership and disposition of such
securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement. By such consent we do not concede that we are an
“expert” for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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Exhibit
8.3
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1250 dated May 9, 2008 relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong 30
Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200, the MSCI
Singapore Index and the MSCI Taiwan Index due May 28, 2009 (the “Pricing
Supplement”) to product supplement no. 134-I dated April 29, 2008 relating to
Buffered Dual Directional Return Enhanced Notes Linked to a Weighted Basket
Consisting of One or More of the S&P 500® Index,
the S&P BRIC 40 Index, the Nikkei 225 Index, the Dow Jones EURO STOXX
50® Index,
the Dow Jones U.S. Real Estate Index, the Dow Jones — AIG Commodity IndexSM, the
FTSE™ 100 Index, the MSCI EAFE® Index,
the NASDAQ-100 Index®, the
Russell 1000® Growth
Index, the Russell 1000® Value
Index, the Russell 2000® Index,
the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock
Price Index 200, the MSCI Taiwan Index, the MSCI Singapore Index, the TOPIX® Index,
the iShares® Dow
Jones U.S. Real Estate Index Fund, the iShares® MSCI
Emerging Markets Index Fund, the SPDR®
S&P®
Homebuilders ETF, the Financial Select Sector SPDR® Fund
and the Vanguard® Emerging
Markets ETF Linked to the Consumer Price Index (the “Product Supplement”) to a
prospectus supplement dated October 12, 2006 (the “Prospectus Supplement”)
for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E
and Global Units, Series E, relating to a prospectus dated December 1, 2005 (the
“Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR
(Registration Statement No. 333-130051) (the “Registration
Statement”). This opinion is being furnished in accordance with the
requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of
1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement, subject to the conditions and limitations described therein,
set forth the material U.S. federal income tax considerations applicable
generally to holders of the securities offered pursuant to the Pricing
Supplement as a result of the ownership and disposition of such
securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement. By such consent we do not concede that we are an
“expert” for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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Exhibit
8.4
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1251 dated May 9, 2008 relating to Buffered Dual Directional
Return Enhanced Notes Linked to the S&P 500® Index
due May 28, 2009 (the “Pricing Supplement”) to product supplement no. 134-I
dated April 29, 2008 relating to Buffered Dual Directional Return Enhanced Notes
Linked to a Weighted Basket Consisting of One or More of the S&P 500® Index,
the S&P BRIC 40 Index, the Nikkei 225 Index, the Dow Jones EURO STOXX
50®
Index, the Dow Jones U.S. Real Estate Index, the Dow Jones — AIG
Commodity IndexSM, the
FTSE™ 100 Index, the MSCI EAFE® Index,
the NASDAQ-100 Index®, the
Russell 1000® Growth
Index, the Russell 1000® Value
Index, the Russell 2000® Index,
the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock
Price Index 200, the MSCI Taiwan Index, the MSCI Singapore Index, the TOPIX® Index,
the iShares® Dow
Jones U.S. Real Estate Index Fund, the iShares® MSCI
Emerging Markets Index Fund, the SPDR®
S&P®
Homebuilders ETF, the Financial Select Sector SPDR® Fund and
the Vanguard® Emerging
Markets ETF Linked to the Consumer Price Index (the “Product Supplement”) to a
prospectus supplement dated October 12, 2006 (the “Prospectus Supplement”) for
the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and
Global Units, Series E, relating to a prospectus dated December 1, 2005 (the
“Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR
(Registration Statement No. 333-130051) (the “Registration
Statement”). This opinion is being furnished in accordance with the
requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of
1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement, subject to the conditions and limitations described therein,
set forth the material U.S. federal income tax considerations applicable
generally to holders of the securities offered pursuant to the Pricing
Supplement as a result of the ownership and disposition of such
securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement. By such consent we do not concede that we are an
“expert” for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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Exhibit
8.5
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1252 dated May 9, 2008 relating to Buffered Dual Directional
Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong 30
Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200, the MSCI
Singapore Index and the MSCI Taiwan Index due May 28, 2009 (the “Pricing
Supplement”) to product supplement no. 134-I dated April 29, 2008 relating to
Buffered Dual Directional Return Enhanced Notes Linked to a Weighted Basket
Consisting of One or More of the S&P 500® Index,
the S&P BRIC 40 Index, the Nikkei 225 Index, the Dow Jones EURO STOXX
50® Index,
the Dow Jones U.S. Real Estate Index, the Dow Jones — AIG Commodity IndexSM, the
FTSE™ 100 Index, the MSCI EAFE® Index,
the NASDAQ-100 Index®, the
Russell 1000® Growth
Index, the Russell 1000® Value
Index, the Russell 2000® Index,
the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock
Price Index 200, the MSCI Taiwan Index, the MSCI Singapore Index, the TOPIX® Index,
the iShares® Dow
Jones U.S. Real Estate Index Fund, the iShares® MSCI
Emerging Markets Index Fund, the SPDR®
S&P®
Homebuilders ETF, the Financial Select Sector SPDR® Fund
and the Vanguard® Emerging
Markets ETF Linked to the Consumer Price Index (the “Product Supplement”) to a
prospectus supplement dated October 12, 2006 (the “Prospectus Supplement”) for
the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and
Global Units, Series E, relating to a prospectus dated December 1, 2005 (the
“Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR
(Registration Statement No. 333-130051) (the “Registration
Statement”). This opinion is being furnished in accordance with the
requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of
1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement, subject to the conditions and limitations described therein,
set forth the material U.S. federal income tax considerations applicable
generally to holders of the securities offered pursuant to the Pricing
Supplement as a result of the ownership and disposition of such
securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement. By such consent we do not concede that we are an
“expert” for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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Exhibit
8.6
DAVIS POLK
& WARDWELL
450
LEXINGTON AVENUE
NEW YORK,
NEW YORK 10017
JPMorgan
Chase & Co.
270 Park
Avenue
New York,
New York 10017
Ladies and
Gentlemen:
We have acted as special tax counsel to
JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware
(the “Company”), in connection with the preparation and filing of pricing
supplement no. 1253 dated May 9, 2008 relating to Return Enhanced Notes Linked
to the S&P 500® Index
due May 29, 2009 (the “Pricing Supplement”) to product supplement no. 18-I dated
March 16, 2006 relating to Return Enhanced Notes Linked to the S&P
500®
Index (the “Product Supplement”) to a prospectus supplement dated
December 1, 2005 (the “Prospectus Supplement”) for the Company’s Global
Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series
E, relating to a prospectus dated December 1, 2005 (the “Prospectus”) contained
in the Company’s Registration Statement on Form S-3ASR (Registration Statement
No. 333-130051) (the “Registration Statement”). This opinion is being
furnished in accordance with the requirements of Section 601(b)(8) of Regulation
S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under
the heading “United States Federal Taxation” in the Prospectus Supplement, under
the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement, subject to the conditions and limitations described therein,
set forth the material U.S. federal income tax considerations applicable
generally to holders of the securities offered pursuant to the Pricing
Supplement as a result of the ownership and disposition of such
securities.
We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the references to us
under the heading “United States Federal Taxation” in the Prospectus Supplement,
under the heading “Certain U.S. Federal Income Tax Consequences” in the Product
Supplement and under the heading “Selected Purchase Considerations – Capital
Gains Tax Treatment” in the
Pricing Supplement. By such consent we do not concede that we are an
“expert” for the purposes of the Act.
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Very
truly yours,
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/s/
Davis Polk & Wardwell
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