Date
of report (Date of earliest event reported): March 7,
2008
|
||
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
|
||
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 Sidley Austin llp
relating to Buffered
Return Enhanced Notes Linked to the S&P 100 Index due March 12,
2013
|
|
8.2
|
Tax
Opinion of Sidley Austin llp
relating to Contingent Buffered Index Notes Linked to the S&P 500
Index due September 12, 2008
|
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 Sidley Austin llp
relating to Buffered
Return Enhanced Notes Linked to the S&P 100 Index due March 12,
2013
|
8.2
|
Tax
Opinion of Sidley Austin llp
relating to Contingent Buffered Index Notes Linked to the S&P 500
Index due September 12, 2008
|
March 11,
2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|
March
11, 2008
|
Very
truly yours,
|
|
/s/
Sidley Austin LLP
|