Date
of report (Date of earliest event reported): July 19,
2007
|
||
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 Davis Polk &
Wardwell relating to Return Enhanced Notes Linked to the
Performance of the Russell 2000®
Index Relative
to the Performance of the S&P 500®
Index due
September 23, 2008
|
JPMORGAN
CHASE & CO.
(Registrant)
|
|||
By:
|
/s/
Irma
R. Caracciolo
|
||
|
|||
Name:
|
Irma
R. Caracciolo
|
||
Title:
|
Assistant
Corporate Secretary
|
Exhibit
Number
|
Description
|
8.1
|
Tax
Opinion of Davis Polk &
Wardwell relating to Return Enhanced Notes Linked to the
Performance of the Russell 2000®
Index Relative
to the Performance of the S&P 500®
Index due
September 23, 2008
|
July 23, 2007 |
Very truly yours, | |
/s/ Davis Polk & Wardwell |