Date
of report (Date of earliest event reported): May 27,
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
|
||
8.1
|
Tax
Opinion of Sidley Austin LLP relating
to $22,502,000 Principal Protected Dual Directional Notes Linked to the
Performance of an Equally Weighted Basket of Five Currencies Relative to
the U.S. Dollar due November 30, 2010
|
8.2
|
Tax
Opinion of Sidley Austin LLP relating to
$5,352,000 Buffered Return Enhanced Notes Linked to the S&P 500®
Index due November 30, 2009
|
8.3
|
Tax
Opinion of Sidley Austin LLP relating to
$1,602,000 Buffered Return Enhanced Notes Linked to the S&P 500®
Index due November 30, 2009
|
8.4
|
Tax
Opinion of Sidley Austin LLP relating to
$3,838,000 Buffered Return Enhanced Notes Linked to the MSCI EAFE®
Index due November 30, 2009
|
8.5
|
Tax
Opinion of Sidley Austin LLP relating to $653,000
Buffered Return Enhanced Notes Linked to the MSCI EAFE®
Index due November 30, 2009
|
8.6
|
Tax
Opinion of Sidley Austin LLP relating to
$2,380,000 Contingent Interest Knock-Out Notes Linked to an Equally
Weighted Basket Consisting of the S&P 500®
Index, the iShares®
MSCI Emerging Markets Index Fund and the Dow Jones EURO STOXX
50®
Index due May 31, 2011
|
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 Sidley Austin LLP relating to
$22,502,000 Principal Protected Dual Directional Notes Linked to the
Performance of an Equally Weighted Basket of Five Currencies Relative to
the U.S. Dollar due November 30, 2010
|
|
8.2
|
Tax
Opinion of Sidley Austin LLP relating to
$5,352,000 Buffered Return Enhanced Notes Linked to the S&P 500®
Index due November 30, 2009
|
|
8.3
|
Tax
Opinion of Sidley Austin LLP relating to
$1,602,000 Buffered Return Enhanced Notes Linked to the S&P 500®
Index due November 30, 2009
|
|
8.4
|
Tax
Opinion of Sidley Austin LLP relating to
$3,838,000 Buffered Return Enhanced Notes Linked to the MSCI EAFE®
Index due November 30, 2009
|
|
8.5
|
Tax
Opinion of Sidley Austin LLP relating to $653,000
Buffered Return Enhanced Notes Linked to the MSCI EAFE®
Index due November 30, 2009
|
|
8.6
|
Tax
Opinion of Sidley Austin LLP relating to
$2,380,000 Contingent Interest Knock-Out Notes Linked to an Equally
Weighted Basket Consisting of the S&P 500®
Index, the iShares®
MSCI Emerging Markets Index Fund and the Dow Jones EURO STOXX
50®
Index due May 31, 2011
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
![]() |
SIDLEY
AUSTIN LLP
787
SEVENTH AVENUE
NEW
YORK, NY 10019
(212)
839 5300
(212)
839 5599 FAX
|
BEIJING
BRUSSELS
CHICAGO
DALLAS
FRANKFURT
GENEVA
HONG KONG
LONDON
|
LOS
ANGELES
NEW
YORK
SAN
FRANCISCO
SHANGHAI
SINGAPORE
SYDNEY
TOKYO
WASHINGTON,
D.C.
|
FOUNDED 1866
|
May
29, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|