Date
of report (Date of earliest event reported): August 31,
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 Bearish Knock-Out
Buffered Return Enhanced Notes Linked Inversely to the S&P 500®
Index due
December 4, 2008
|
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 Bearish Knock-Out
Buffered Return Enhanced Notes Linked Inversely to the S&P 500®
Index due
December 4,
2008
|
September
4, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|