Date
of report (Date of earliest event reported): April 20,
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 Lesser Index Principal
Protected Notes Linked to the Nikkei 225 Index and the S&P
500®
Index due April 11, 2008
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Lesser Index Annual
Review Notes Linked to the Dow Jones EURO STOXX 50®
Index and the Nikkei 225 Index due April 30,
2010
|
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 Lesser Index Principal
Protected Notes Linked to the Nikkei 225 Index and the S&P
500®
Index due April 11, 2008
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to Lesser Index Annual
Review Notes Linked to the Dow Jones EURO STOXX 50®
Index and the Nikkei 225 Index due April 30,
2010
|
Exhibit
8.1
|
|
DAVIS
POLK & WARDWELL
450
LEXINGTON AVENUE
NEW
YORK, NEW YORK 10017
|
|
April 24, 2007 |
Very truly yours, | |
/s/
Davis Polk & Wardwell
|
Exhibit
8.2
|
|
DAVIS
POLK & WARDWELL
450
LEXINGTON AVENUE
NEW
YORK, NEW YORK 10017
|
|
April 24, 2007 |
Very truly yours, | |
/s/
Davis Polk & Wardwell
|