Date
of report (Date of earliest event reported): November 7,
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 Knock-Out Return Enhanced
Notes Linked to the iShares®
MSCI Emerging
Markets Index Fund due December 15, 2008
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 9.10% (equivalent to
18.20% per annum) Reverse Exchangeable Notes due May 14, 2008
Linked to
the Common Stock of Intuitive Surgical,
Inc.
|
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 Davis Polk & Wardwell relating to Knock-Out Return Enhanced
Notes Linked to the iShares®
MSCI Emerging
Markets Index Fund due December 15, 2008
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 9.10% (equivalent to
18.20% per annum) Reverse Exchangeable Notes due May 14, 2008
Linked to
the Common Stock of Intuitive Surgical,
Inc.
|
November
9, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
November
9, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|