Date
of report (Date of earliest event reported): February 12,
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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||
|
o
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communications
pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
o
|
material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o
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communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
|
o
|
communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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8.1
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Tax
Opinion of Davis Polk & Wardwell relating to Return
Enhanced Notes Linked to the S&P 500®
Index due
February 20, 2009
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8.2
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Tax
Opinion of Davis Polk & Wardwell relating to 14.50% (equivalent to
29.00% per annum) Reverse Exchangeable Notes due August 15,
2008 Linked to
the Least Performing Common Stock in the Dow 10 IndexSM
(not
including the common stock of JPMorgan Chase & Co.)
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8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to Buffered 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 February 25,
2009
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8.4
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Tax
Opinion of Davis Polk & Wardwell relating to 6.125% (equivalent to
12.25% per annum) Reverse Exchangeable Notes due August 19,
2008 Linked to
the Common Stock of Alcoa Inc.
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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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Exhibit
Number
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Description
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|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to Return
Enhanced Notes Linked to the
S&P
500®
Index
due February 20, 2009
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 14.50% (equivalent to
29.00% per annum) Reverse Exchangeable Notes due August 15, 2008
Linked to
the Least Performing Common Stock in the Dow 10 IndexSM
(not
including the common stock of JPMorgan Chase & Co.)
|
|
8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to Buffered 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 February 25,
2009
|
|
8.4
|
Tax
Opinion of Davis Polk & Wardwell relating to 6.125% (equivalent to
12.25% per annum) Reverse Exchangeable Notes due August 19, 2008
Linked to
the Common Stock of Alcoa
Inc.
|
February
14, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
February
14, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
February
14, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
February
14, 2008
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
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