Date
of report (Date of earliest event reported): May 15,
2007
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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)
|
(IRS
Employer Identification No.)
|
|
270
Park Avenue,
New
York, NY
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10017
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|
(Address
of Principal Executive Offices)
|
(Zip
Code)
|
|
Registrant’s
telephone number, including area code: (212)
270-6000
|
||
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||
o |
Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
|
o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
|
o |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to 12.50% (equivalent to
25.00% per annum) Reverse Exchangeable Notes due November 19, 2007
Linked
to the Common Stock of Dendreon Corporation
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Lesser Index Buffered
Return Enhanced Notes Linked to the S&P 500®
Index and the
Nikkei 225 Index due June 20, 2008
|
8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to 8.50% (equivalent to
34.00% per annum) Reverse Exchangeable Notes due August 21, 2007
Linked to
the Common Shares of InterOil
Corporation
|
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 12.50% (equivalent to
25.00% per annum) Reverse Exchangeable Notes due November 19, 2007
Linked
to the Common Stock of Dendreon Corporation
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Lesser Index Buffered
Return Enhanced Notes Linked to the S&P 500®
Index and the
Nikkei 225 Index due June 20, 2008
|
|
8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to 8.50% (equivalent to
34.00% per annum) Reverse Exchangeable Notes due August 21, 2007
Linked to
the Common Shares of InterOil
Corporation
|
May
17, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
May
17, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
May
17, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|