Date
of report (Date of earliest event reported): June 6,
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 5.125% (equivalent to
10.25% per annum) Reverse Exchangeable Notes due December 11, 2007
Linked
to the Common Stock of Archer-Daniels-Midland
Company
|
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 5.125% (equivalent to
10.25% per annum) Reverse Exchangeable Notes due December 11, 2007
Linked
to the Common Stock of Archer-Daniels-Midland
Company
|
June 7, 2007 |
Very
truly yours,
/s/
Davis Polk &
Wardwell
|